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PRIOR PRINTER'S NO. 1937
PRINTER'S NO. 3195
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1709
Session of
2021
INTRODUCED BY WHITE, JUNE 28, 2021
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 7, 2022
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.
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
DEFINITIONS, PROVIDING FOR ALTERNATE TAX IMPOSED AT PASS-
THROUGH ENTITY LEVEL AND FURTHER PROVIDING FOR TAXABILITY OF
PARTNERS, FOR INCOME OF A PENNSYLVANIA S CORPORATION AND FOR
INCOME TAXES IMPOSED BY OTHER STATES.
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,
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