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PRINTER'S NO. 1937
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1709
Session of
2021
INTRODUCED BY WHITE, JUNE 28, 2021
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 2021
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for tax
imposed at partnership level, for income of a Pennsylvania S
corporation, for income taxes imposed by other states and for
general rule; and, in general provisions, further providing
for estimated tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 306.2 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 306.2. Tax Imposed at Partnership Level.--* * *
(f) A partnership, other than a publicly traded partnership,
may elect to have subsection (a) apply to all of its income
allocable to the resident partners or members and the portion of
its income from sources within this Commonwealth allocable to
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