PRINTER'S NO. 2827
No. 2114 Session of 2001
INTRODUCED BY LEDERER, SCHULER, McGEEHAN, ROONEY, TURZAI, CRUZ,
YUDICHAK, CAPPELLI, CORRIGAN, READSHAW, DALEY, WATSON,
WOJNAROSKI, HORSEY, BELFANTI, PISTELLA, HARHAI, TRELLO,
YOUNGBLOOD, GEORGE, WASHINGTON, KELLER, OLIVER, COLAFELLA,
PALLONE, HENNESSEY AND PETRONE, NOVEMBER 13, 2001
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 13, 2001
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," excluding certain estates from personal income
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added August 4,
16 1991 (P.L.97, No.22), is amended to read:
17 Section 302. Imposition of Tax.--(a) Every resident
18 individual, estate or trust shall be subject to, and shall pay
19 for the privilege of receiving each of the classes of income
20 hereinafter enumerated in section 303, a tax upon each dollar of
21 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.
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 (b) Every nonresident individual, estate or trust shall be
14 subject to, and shall pay for the privilege of receiving each of
15 the classes of income hereinafter enumerated in section 303 from
16 sources within this Commonwealth, a tax upon each dollar of
17 income received by that nonresident during that nonresident's
18 taxable year at the following rates:
19 (1) Two and one-tenth per cent for taxable years commencing
20 with or within calendar year 1987 through the first half of the
21 taxable year commencing with or within calendar year 1991.
22 (2) Two and eight-tenths per cent for the second half of the
23 taxable year commencing with or within calendar year 1991 and
24 each taxable year thereafter.
25 (3) A temporary assessment equal to an additional three-
26 tenths per cent for the second half of the taxable year
27 commencing with or within calendar year 1991 through the first
28 half of the taxable year commencing with or within calendar year
29 1992.
30 (c) The provisions of subsection (a) shall not apply to the
20010H2114B2827 - 2 -
1 resident estate and the provision of subsection (b) shall not
2 apply to the nonresident estate of any person who died in the
3 attacks occurring in the World Trade Center or the Pentagon or
4 in the vicinity of Somerset, Pennsylvania on September 11, 2001.
5 Section 2. This act shall take effect immediately.
J25L72RZ/20010H2114B2827 - 3 -