PRINTER'S NO. 345
No. 329 Session of 1991
INTRODUCED BY FARGO, CAPPABIANCA, LESCOVITZ, HERMAN, RUDY,
CARLSON, RAYMOND, KENNEY, NICKOL, S. H. SMITH, MARSICO,
TRICH, HECKLER, ALLEN, STUBAN, KASUNIC, COLAFELLA, SERAFINI,
KING, FLEAGLE, STABACK, LAWLESS, WOGAN, FOX, BARLEY,
GODSHALL, D. W. SNYDER, B. SMITH, G. SNYDER, E. Z. TAYLOR,
GERLACH, HASAY, HERSHEY, OLASZ, VROON, MELIO, NOYE, NAHILL,
LEH, R. C. WRIGHT, ARGALL, MARKOSEK, CESSAR, FARMER, DEMPSEY,
BUSH, DeLUCA, JADLOWIEC, PESCI, TIGUE, PITTS, GLADECK,
O'BRIEN, FAIRCHILD, GRUPPO, GEIST, SEMMEL, MERRY, HAYES,
NAILOR, ADOLPH, JOHNSON, HESS, BOYES, LAUGHLIN, BUNT, CARONE,
CORNELL, MAIALE, TRELLO, SCHEETZ, ARMSTRONG, FLICK, CAWLEY
AND CIVERA, FEBRUARY 6, 1991
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 6, 1991
AN ACT
1 Relieving members of the United States Armed Forces serving in
2 the Persian Gulf area from State personal income tax filing
3 deadlines; and providing for a certain tax waiver.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Armed Forces
8 Tax Extension Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Personal income tax." The tax imposed under Article III of
1 the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
2 Code of 1971.
3 Section 3. Extension of tax deadlines.
4 Any resident of this Commonwealth who has been called to
5 active duty with the United States Armed Forces in the Persian
6 Gulf area shall have all personal income tax return and tax
7 payment deadlines extended, without interest or penalty, until
8 180 days following the taxpayer's departure from the Persian
9 Gulf area.
10 Section 4. Interest on refunds.
11 Interest on income tax refunds shall accrue as currently
12 provided by law, regardless of the filing date of the return.
13 Section 5. Hospitalized veterans.
14 The tax deferral period under this act shall continue during
15 any period of hospitalization in the United States due to
16 service-connected injuries received in the Persian Gulf area, up
17 to a maximum of five years.
18 Section 6. Tax waiver.
19 The estates of taxpayers who become deceased while in the
20 Persian Gulf shall not be liable for payment of the personal
21 income tax for both the year of death and the prior year.
22 Section 7. Retroactivity.
23 This act shall be retroactive to August 2, 1990.
24 Section 8. Effective date.
25 This act shall take effect immediately.
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