H0245B3951A10652 MSP:JSL 10/18/16 #90 A10652
AMENDMENTS TO HOUSE BILL NO. 245
Sponsor: SENATOR BROWNE
Printer's No. 3951
Amend Bill, page 1, line 24, by striking out "and" where it
occurs the second time and inserting a comma
Amend Bill, page 1, line 25, by inserting after "limitations"
and for limitations on assessment
Amend Bill, page 6, by inserting between lines 10 and 11
Section 2.1. Section 319 of the act, renumbered and amended
July 2, 2008 (P.L.197, No.32), is amended to read:
Section 319. Limitation on Assessment.--No assessment may be
made of any earned income tax imposed under this [chapter] act
more than five years after the date on which such tax should
have been [paid] filed, including extended due dates, except
where a fraudulent return [or no return] has been filed.
Amend Bill, page 7, line 21, by inserting after "tax."
The term includes a person or business that filed a return
of taxable income during the prior year but that had no taxable
income during the current year and was required by the tax
collector to file a final return indicating why the person or
business no longer has taxable income.
Amend Bill, page 8, line 29, by inserting after "department"
unless permitted by the department under subsection
(a.3)
Amend Bill, page 9, line 6, by inserting after "DEPARTMENT"
unless, for religious reasons, the department expressly
grants an exception to this requirement
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