PRINTER'S NO. 490
No. 459 Session of 2003
INTRODUCED BY WAUGH, LOGAN, KUKOVICH, TARTAGLIONE, RAFFERTY,
O'PAKE, ORIE, TOMLINSON, SCARNATI, COSTA, BOSCOLA, WONDERLING
AND KASUNIC, MARCH 12, 2003
REFERRED TO FINANCE, MARCH 12, 2003
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 providing for personal income tax returns
11 and liability.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 330 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, amended March 26,
16 1991 (P.L.5, No.3), is amended to read:
17 Section 330. Returns and Liability.--(a) On or before the
18 date when the taxpayer's Federal income tax return is due or
19 would be due if the taxpayer were required to file a Federal
20 income tax return, under the Internal Revenue Code of 1954, a
21 tax return under this article shall be made and filed by or for
22 every taxpayer having income for the taxable year unless the
1 taxpayer's only income for the taxable year is poverty income in
2 the amount specified in section 304(d)(1).
3 (b) (1) In the case of an individual serving in the armed
4 forces of the United States in an area designated by the
5 President of the United States by Executive order as a "combat
6 zone" at any time during the period designated by the President
7 by Executive order as the period of combatant activities in the
8 combat zone or hospitalized as a result of injury received while
9 serving in the combat zone during such time, or an individual
10 serving in a military capacity as a result of a Federal callup
11 to active duty or civilian capacity outside the boundary of this
12 Commonwealth in support of such armed forces, the period of
13 service in such area, plus the period of qualified continuous
14 hospitalization attributable to such injury, and the next one
15 hundred eighty days thereafter shall be disregarded in
16 determining, under this article, in respect of any tax
17 liability, including any interest, penalty, additional amount or
18 addition to the tax of such individual:
19 (i) Whether any of the following acts were performed within
20 the time prescribed therefor:
21 (A) Filing any return of income tax, except income tax
22 withheld at source;
23 (B) Payment of any income tax, except income tax withheld at
24 source or any installment thereof or of any other liability to
25 the Commonwealth in respect thereof;
26 (C) Filing a petition for redetermination of a deficiency or
27 for review of a decision rendered by the department;
28 (D) Allowance of a credit or refund of any tax;
29 (E) Filing a claim for credit or refund of any tax;
30 (F) Bringing suit upon any such claim for credit or refund;
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1 (G) Assessment of any tax;
2 (H) Giving or making any notice or demand for the payment of
3 any tax or with respect to any liability to the Commonwealth in
4 respect of any tax;
5 (I) Collection by the department, by levy or otherwise, of
6 the amount of any liability in respect of any tax;
7 (J) Bringing suit by the Commonwealth, or any officer on its
8 behalf, in respect of any liability in respect of any tax; and
9 (K) Any other act required or permitted under this article
10 specified in regulations prescribed by the department;
11 (ii) The amount of any credit or refund, including interest.
12 (2) The provisions of this subsection shall apply to the
13 spouse of any individual entitled to the benefits of paragraph
14 (1). This paragraph shall not cause this subsection to apply for
15 any spouse for any taxable year beginning more than one year
16 after the date of termination of combatant activities in a
17 combat zone.
18 (3) The period of service in the area referred to in this
19 subsection shall include the period during which an individual
20 entitled to benefits under this subsection is in a missing
21 status.
22 (4) In the event that any qualified individual under
23 paragraph (1) is killed while serving in the combat zone, the
24 tax liability of that decedent for both the year of death and
25 the immediate prior year shall be waived by the Commonwealth.
26 (5) For purposes of paragraph (1), the phrase "period of
27 qualified continuous hospitalization" shall mean:
28 (i) any hospitalization outside the United States; and
29 (ii) any hospitalization inside the United States.
30 Section 2. The amendment of section 330 of the act shall
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1 apply to taxable years beginning after December 31, 2003.
2 Section 3. This act shall take effect immediately.
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