PRINTER'S NO. 4
No. 13 Session of 1991
INTRODUCED BY CALTAGIRONE, SAURMAN, GEIST, GIGLIOTTI, RUDY,
DALEY, REBER, KOSINSKI, KENNEY, LAUGHLIN, HALUSKA, SCHULER,
E. Z. TAYLOR, KRUSZEWSKI, BELFANTI, SCRIMENTI, ANGSTADT,
LaGROTTA, CARLSON, JOHNSON, DeLUCA, SURRA, KASUNIC, FARMER
AND MELIO, JANUARY 15, 1991
REFERRED TO COMMITTEE ON FINANCE, JANUARY 15, 1991
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," granting an exemption from filing personal income
11 tax returns and paying personal income tax for certain
12 persons.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 330 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, added August 31,
17 1971 (P.L.362, No.93), is amended to read:
18 Section 330. Returns and Liability.--(a) On or before the
19 date when the taxpayer's Federal income tax return is due or
20 would be due if the taxpayer were required to file a Federal
21 income tax return, under the Internal Revenue Code of 1954, a
1 tax return under this article shall be made and filed by or for
2 every taxpayer having income for the taxable year.
3 (b) Notwithstanding subsection (a), a person who is ninety
4 years of age or older on the date a return is due under this
5 article shall be exempt from the filing requirements of
6 subsection (a), and shall be exempt from paying the tax imposed
7 by this article.
8 Section 2. This act shall take effect in 60 days.
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