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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BOSCOLA, TARTAGLIONE, WAUGH, WASHINGTON, RAFFERTY, BREWSTER, ALLOWAY, VOGEL, McILHINNEY AND FOLMER, APRIL 8, 2011 |
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| REFERRED TO FINANCE, APRIL 8, 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 | imposition of income tax. |
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, amended December |
16 | 23, 2003 (P.L.250, No.46), 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 |
22 | year at the rate [of three and seven hundredths per cent] as |
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1 | prescribed under subsection (c). |
2 | (b) Every nonresident individual, estate or trust shall be |
3 | subject to, and shall pay for the privilege of receiving each of |
4 | the classes of income hereinafter enumerated in section 303 from |
5 | sources within this Commonwealth, a tax upon each dollar of |
6 | income received by that nonresident during that nonresident's |
7 | taxable year at the rate [of three and seven hundredths per |
8 | cent] as prescribed under subsection (c). |
9 | (c) The rate of tax to be imposed under this section shall |
10 | be as follows: |
11 | (1) For taxable years commencing with or within calendar |
12 | year 2010 through the first half of the taxable year commencing |
13 | with or within calendar year 2011, three and seven hundredths |
14 | per cent. |
15 | (2) For the second half of the taxable year commencing with |
16 | or within calendar year 2011 and each taxable year thereafter, |
17 | two and ninety-seven hundredths per cent. |
18 | Section 2. This act shall take effect immediately. |
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