PRINTER'S NO. 209
No. 172 Session of 2007
INTRODUCED BY MUSTO, COSTA, KASUNIC, ERICKSON, BOSCOLA, RAFFERTY, FONTANA, STOUT, KITCHEN, TOMLINSON, PUNT, C. WILLIAMS, PICCOLA, LAVALLE, O'PAKE, GREENLEAF, TARTAGLIONE, PIPPY, WASHINGTON, STACK, ORIE, MELLOW, RHOADES, LOGAN, REGOLA, BAKER AND FUMO, MARCH 6, 2007
REFERRED TO FINANCE, MARCH 6, 2007
AN ACT 1 Relieving members of the United States Armed Forces or other 2 civilians serving in the Persian Gulf area or in support of 3 the armed forces from certain local tax filing deadlines; and 4 making an inconsistent repeal. 5 The General Assembly of the Commonwealth of Pennsylvania 6 hereby enacts as follows: 7 Section 1. Short title. 8 This act shall be known and may be cited as the Local Tax 9 Filing Extension Act. 10 Section 2. Definitions. 11 The following words and phrases when used in this act shall 12 have the meanings given to them in this section unless the 13 context clearly indicates otherwise: 14 "Combat zone." An area designated by Presidential order as a 15 combat zone as described in section 7508 of the Internal Revenue 16 Code of 1986 (Public Law 99-514, 26 U.S.C. § 7508). 17 Section 3. Extension of tax deadlines.
1 (a) General rule.--The following individuals shall be 2 accorded an extension of the legal deadline for the filing of 3 any tax return or the payment of any tax, as described in 4 section 6 without being subject to any interest, penalty or 5 other charges or forfeiture of eligibility for any discount 6 provided by law: 7 (1) Any resident of this Commonwealth serving in the 8 armed forces of the United States in a combat zone or who has 9 been ordered to active duty with the armed forces of the 10 United States prior to the legal deadline for the filing of 11 any tax return or the payment of any tax, as described in 12 section 6, shall have such deadline extended until the date 13 180 days following the date of: 14 (i) the return of that resident to the United States 15 or prior duty station; 16 (ii) release from active duty; or 17 (iii) release of the resident from a military or 18 veterans hospital in the case of a service-connected 19 injury. 20 (2) Any resident of this Commonwealth serving in a 21 civilian capacity in support of the United States Armed 22 Forces in a combat zone or serving outside the boundaries of 23 this Commonwealth in support of the armed forces prior to the 24 legal deadline for the filing of any tax return or the 25 payment of any tax, as described in section 6, shall have 26 such deadlines extended until the date 180 days following: 27 (i) the date of the return of that employee to this 28 Commonwealth; or 29 (ii) the date designated by Presidential Executive 30 order as the date of termination of combative activities 20070S0172B0209 - 2 -
1 in the combat zone, whichever occurs first. 2 (3) Any spouse of an individual qualifying under 3 paragraph (1) or (2) shall have the same rights and be 4 subject to the same restrictions as provided in this 5 subsection. 6 (b) Liability waived.-- 7 (1) The estate of any individual covered under 8 subsection (a)(1) or (2) who dies while serving in a combat 9 zone or dies as a result of injuries received while in a 10 combat zone shall not be liable for payment of any tax 11 described in section 6 owed by the decedent for the year of 12 death and for the year immediately preceding the year of 13 death. 14 (2) The tax liability for any tax described in section 6 15 of a spouse of any individual covered under subsection (a)(1) 16 or (2) who dies while serving in a combat zone or dies as a 17 result of injuries received while in a combat zone shall be 18 waived by the political subdivision for both the year of 19 death and the immediate prior year and all tax revenue 20 received from the spouse by the political subdivision either 21 through a previously filed return or employer withholding 22 shall be refunded to the spouse. 23 Section 4. Time extension information. 24 Any local taxing authority which issues any notice relating 25 to a delinquent return or overdue tax payment shall include 26 information relating to any time extension available under this 27 act. 28 Section 5. Repeal. 29 The act of March 26, 1991 (P.L.3, No.2), entitled "An act 30 authorizing local taxing authorities the option of relieving 20070S0172B0209 - 3 -
1 members of the United States Armed Forces or other civilians 2 serving in the Persian Gulf area or in support of such armed 3 forces from certain local tax filing deadlines," is repealed 4 insofar as it is inconsistent with this act. 5 Section 6. Applicability. 6 The provisions of this act shall apply to the following taxes 7 imposed or collected under the act of August 5, 1932 (Sp.Sess., 8 P.L.45, No.45), referred to as the Sterling Act, the act of 9 March 10, 1949 (P.L.30, No.14), known as the Public School Code 10 of 1949, the act of December 31, 1965 (P.L.1257, No.511), known 11 as The Local Tax Enabling Act, any of the various county and 12 municipal codes and any other applicable statute: 13 (1) Real property taxes. 14 (2) Earned income taxes. 15 (3) Intangible personal property taxes. 16 (4) Per capita taxes. 17 (5) Occupation taxes. 18 (6) Occupational privilege taxes. 19 (7) Emergency services and municipal tax. 20 Section 7. Retroactivity. 21 This act shall be retroactive to March 19, 2003. 22 Section 8. Effective date. 23 This act shall take effect immediately. A4L72SFL/20070S0172B0209 - 4 -