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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY GREENLEAF, TARTAGLIONE, ERICKSON, RAFFERTY, WAUGH, COSTA, BREWSTER AND BOSCOLA, JANUARY 12, 2011 |
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| REFERRED TO FINANCE, JANUARY 12, 2011 |
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| AN ACT |
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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," in personal income tax, further providing for |
11 | special tax provisions for poverty and for returns and |
12 | liability. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. Section 304 of the act of March 4, 1971 (P.L.6, |
16 | No.2), known as the Tax Reform Code of 1971, is amended by |
17 | adding a subsection to read: |
18 | Section 304. Special Tax Provisions for Poverty.--* * * |
19 | (e) (1) A taxpayer who is at least 65 years of age and who |
20 | would otherwise qualify for one hundred per cent tax forgiveness |
21 | under subsection (d)(1) in a taxable year, shall not be required |
22 | to file a tax return under this article for that taxable year. |
23 | (2) A taxpayer and a taxpayer's spouse who are at least 65 |
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1 | years of age and who would otherwise qualify for one hundred per |
2 | cent tax forgiveness under subsection (d)(1) in a taxable year, |
3 | shall not be required to file a tax return under this article |
4 | for that taxable year. |
5 | Section 2. Section 330(a) of the act, amended March 26, 1991 |
6 | (P.L.5, No.3), is amended to read: |
7 | Section 330. Returns and Liability.--(a) On or before the |
8 | date when the taxpayer's Federal income tax return is due or |
9 | would be due if the taxpayer were required to file a Federal |
10 | income tax return, under the Internal Revenue Code of 1954, a |
11 | tax return under this article shall be made and filed by or for |
12 | every taxpayer having income for the taxable year, except as |
13 | otherwise provided for under section 304(e). |
14 | * * * |
15 | Section 3. This act shall apply to taxable years beginning |
16 | after December 31, 2011. |
17 | Section 4. This act shall take effect immediately. |
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