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PRIOR PRINTER'S NO. 2966
PRINTER'S NO. 3325
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2226
Session of
2024
INTRODUCED BY FRIEL, BURGOS, HILL-EVANS, MARCELL, SANCHEZ,
VENKAT, NEILSON, SCHLOSSBERG, POWELL, SCHWEYER, KENYATTA,
SIEGEL, KIM, CERRATO, CEPEDA-FREYTIZ AND McANDREW,
APRIL 17, 2024
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 12, 2024
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 corporate net income tax, establishing the Net
Operating Loss Transfer Program; imposing a penalty; and
making editorial changes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 410, 411 and 412 of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
renumbered to read:
Section [410] 480. Penalties.--(a) Any person violating any
of the provisions of section 409 shall be guilty of a
misdemeanor, and shall, upon conviction thereof, be sentenced to
pay a fine not exceeding one thousand dollars ($1,000) and costs
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