PRINTER'S NO. 3900
No. 2617 Session of 2008
INTRODUCED BY REICHLEY, BEAR, BEYER, BOYD, CARROLL, COHEN,
CREIGHTON, CUTLER, DALLY, DENLINGER, EVERETT, FAIRCHILD,
FRANKEL, FREEMAN, GEIST, GOODMAN, GRELL, HARHART, HERSHEY,
M. KELLER, KORTZ, KOTIK, LONGIETTI, MANN, McGEEHAN, MELIO,
MENSCH, MILLARD, R. MILLER, MILNE, MOYER, MURT, MUSTIO,
NAILOR, PEIFER, PHILLIPS, PYLE, RAPP, ROCK, ROHRER, ROSS,
RUBLEY, SONNEY, STEIL, R. STEVENSON, TRUE, VULAKOVICH, WATSON
AND YOUNGBLOOD, JUNE 10, 2008
REFERRED TO COMMITTEE ON FINANCE, JUNE 10, 2008
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 providing for returns of married
11 individuals, deceased or disabled individuals and
12 fiduciaries.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 331(e) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
17 August 31, 1971 (P.L.362, No.93), is amended to read:
18 Section 331. Returns of Married Individuals, Deceased or
19 Disabled Individuals and Fiduciaries.--* * *
20 (e) The return for any deceased individual shall be made and
1 filed by his executor, administrator, or other person charged
2 with his property. If the decedent was married, the return for
3 the decedent shall be made separate or joint and filed by the
4 surviving spouse.
5 * * *
6 Section 2. The amendment of section 331(e) of the act shall
7 apply to tax years beginning after December 31, 2008.
8 Section 3. This act shall take effect in 60 days.
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