HOUSE AMENDED
PRIOR PRINTER'S NOS. 376, 1154 PRINTER'S NO. 1309
No. 363 Session of 1989
INTRODUCED BY ARMSTRONG, FEBRUARY 1, 1989
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 20, 1989
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," further defining the terms "employe" and
11 "employer" for personal income tax purposes; AND EXCLUDING <--
12 CERTAIN TRANSACTIONS FROM THE REALTY TRANSFER TAX.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 301(g) and (h) of the act of March 4,
16 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
17 August 31, 1971 (P.L.362, No.93), are amended to read:
18 Section 301. Definitions.--The following words, terms and
19 phrases when used in this article shall have the meaning
20 ascribed to them in this section except where the context
21 clearly indicates a different meaning. Any reference in this
1 article to the Internal Revenue Code shall include the Internal
2 Revenue Code of 1954, as amended to the date on which this
3 article is effective:
4 * * *
5 (g) "Employe" means any individual [who renders services to
6 an employer and receives or accrues compensation. Any person]
7 from whose [compensation] wages an employer is required under
8 the Internal Revenue Code to withhold Federal income tax [shall
9 prima facie be deemed an employe].
10 (h) "Employer" means an individual, partnership,
11 association, corporation, governmental body or unit or agency,
12 or any other entity who or that [employs one or more persons for
13 compensation. Any person] is required under the Internal Revenue
14 Code to withhold Federal income tax from [compensation] wages
15 paid to an employe [shall prima facie be deemed an employer].
16 * * *
17 SECTION 2. SECTION 1102-C.3(18) OF THE ACT, ADDED JULY 2, <--
18 1986 (P.L.318, NO.77), IS AMENDED TO READ:
19 SECTION 1102-C.3. EXCLUDED TRANSACTIONS.--THE TAX IMPOSED BY
20 SECTION 1102-C SHALL NOT BE IMPOSED UPON:
21 * * *
22 (18) A TRANSFER TO A CONSERVANCY WHICH POSSESSES A TAX-
23 EXEMPT STATUS PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL
24 REVENUE CODE OF 1954 (68A STAT. 3, 26 U.S.C. § 501(C)(3)) AND
25 WHICH HAS AS ITS PRIMARY PURPOSE PRESERVATION OF LAND FOR
26 HISTORIC, RECREATIONAL, SCENIC, AGRICULTURAL OR OPEN-SPACE
27 OPPORTUNITIES, OR A TRANSFER FROM SUCH A CONSERVANCY TO THE
28 UNITED STATES, THE COMMONWEALTH OR TO ANY OF THEIR
29 INSTRUMENTALITIES, AGENCIES OR POLITICAL SUBDIVISIONS.
30 * * *
19890S0363B1309 - 2 -
1 Section 2. This 3. SECTION 1 OF THIS act shall apply to <--
2 taxable years beginning on or after January 1, 1989 1986. <--
3 Section 3 4. This act shall take effect immediately JANUARY <--
4 1, 1986.
A12L72JLW/19890S0363B1309 - 3 -