PRINTER'S NO. 3048
No. 2299 Session of 2000
INTRODUCED BY TULLI, BARRAR, GEIST, LUCYK, STEIL, WALKO AND ZUG,
FEBRUARY 22, 2000
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 22, 2000
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," repealing sales and use taxes; and further
11 providing for personal income tax rates.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Article II of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is repealed.
16 Section 2. Section 302 of the act, added August 4, 1991,
17 (P.L.97, No. 22), is amended to read:
18 Section 302. Imposition of Tax.--(a) Every resident
19 individual, estate or trust shall be subject to, and shall pay
20 for the privilege of receiving each of the classes of income
21 hereinafter enumerated in section 303, a tax upon each dollar of
22 income received by that resident during that resident's taxable
1 year at the following rates:
2 (1) Two and one-tenth per cent for taxable years commencing
3 with or within calendar year 1987 through the first half of the
4 taxable year commencing with or within calendar year 1991.
5 (2) Two and eight-tenths per cent for the second half of the
6 taxable year commencing with or within calendar year 1991 [and
7 each taxable year thereafter.] through the calendar year 2000.
8 [(3) A temporary assessment equal to an additional three-
9 tenths per cent for the second half of the taxable year
10 commencing with or within calendar year 1991 through the first
11 half of the taxable year commencing with or within calendar year
12 1992.]
13 (3.1) Five and six-tenths per cent for taxable years
14 commencing with or within calendar year 2001 and each taxable
15 year thereafter.
16 (b) Every nonresident individual, estate or trust shall be
17 subject to, and shall pay for the privilege of receiving each of
18 the classes of income hereinafter enumerated in section 303 from
19 sources within this Commonwealth, a tax upon each dollar of
20 income received by that nonresident during that nonresident's
21 taxable year at the following rates:
22 (1) Two and one-tenth per cent for taxable years commencing
23 with or within calendar year 1987 through the first half of the
24 taxable year commencing with or within calendar year 1991.
25 (2) Two and eight-tenths per cent for the second half of the
26 taxable year commencing with or within calendar year 1991 [and
27 each taxable year thereafter.] through the calendar year 2000.
28 [(3) A temporary assessment equal to an additional three-
29 tenths per cent for the second half of the taxable year
30 commencing with or within calendar year 1991 through the first
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1 half of the taxable year commencing with or within calendar year
2 1992.]
3 (3.1) Five and six-tenths per cent for taxable years
4 commencing with or within calendar year 2001 and each taxable
5 year thereafter.
6 Section 3. This act shall apply to all taxable years
7 commencing with or within calendar year 2001.
8 Section 4. This act shall take effect December 31, 2000.
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