PRINTER'S NO. 376
No. 363 Session of 1989
INTRODUCED BY ARMSTRONG, FEBRUARY 1, 1989
REFERRED TO FINANCE, FEBRUARY 1, 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.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 301(g) and (h) of the act of March 4,
15 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
16 August 31, 1971 (P.L.362, No.93), are amended to read:
17 Section 301. Definitions.--The following words, terms and
18 phrases when used in this article shall have the meaning
19 ascribed to them in this section except where the context
20 clearly indicates a different meaning. Any reference in this
21 article to the Internal Revenue Code shall include the Internal
22 Revenue Code of 1954, as amended to the date on which this
1 article is effective:
2 * * *
3 (g) "Employe" means any individual [who renders services to
4 an employer and receives or accrues compensation. Any person]
5 from whose [compensation] wages an employer is required under
6 the Internal Revenue Code to withhold Federal income tax [shall
7 prima facie be deemed an employe].
8 (h) "Employer" means an individual, partnership,
9 association, corporation, governmental body or unit or agency,
10 or any other entity who or that [employs one or more persons for
11 compensation. Any person] is required under the Internal Revenue
12 Code to withhold Federal income tax from [compensation] wages
13 paid to an employe [shall prima facie be deemed an employer].
14 * * *
15 Section 2. This act shall apply to taxable years beginning
16 on or after January 1, 1989.
17 Section 3. This act shall take effect immediately.
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