PRINTER'S NO. 1682
No. 1466 Session of 1991
INTRODUCED BY DeLUCA, CORNELL, TANGRETTI, WAMBACH, ITKIN,
BELARDI, COY, STABACK, LAUGHLIN, CORRIGAN, COHEN, ROBINSON,
GALLEN, DALEY, SCRIMENTI, BILLOW, MARKOSEK, COLAIZZO, SURRA,
VEON, HANNA, FARGO, TRELLO, FAIRCHILD, CAPPABIANCA, BUSH,
JADLOWIEC, MIHALICH, JOSEPHS, BOWLEY, BATTISTO, CLARK,
LINTON, HARPER, COWELL, BELFANTI, STUBAN, MELIO, NOYE, MERRY,
TRICH, THOMAS, ARMSTRONG, PISTELLA, D. W. SNYDER, McCALL,
JOHNSON, KOSINSKI, KENNEY, MICHLOVIC, GIGLIOTTI, HALUSKA,
STEELMAN, STEIGHNER, BISHOP AND MURPHY, MAY 15, 1991
REFERRED TO COMMITTEE ON FINANCE, MAY 15, 1991
AN ACT
1 Providing for tax amnesty; providing for duties of the
2 Department of Revenue; and making an appropriation.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Short title.
6 This act shall be known and may be cited as the Tax Amnesty
7 Act.
8 Section 2. Definitions.
9 The following words and phrases when used in this act shall
10 have the meanings given to them in this section unless the
11 context clearly indicates otherwise:
12 "Department." The Department of Revenue of the Commonwealth.
13 "Taxpayer." Any individual, firm, partnership, association,
14 society, club, corporation, estate, trust, business trust,
1 receiver, assigned or any other group or combination which is a
2 taxable entity required to file a tax return under the laws of
3 this Commonwealth or to pay, withhold and pay over, or collect
4 and pay over, any tax imposed by the Commonwealth.
5 Section 3. Tax amnesty program.
6 (a) Establishment.--The department shall establish a three-
7 month amnesty program to be effective during the fiscal year
8 ending June 30, 1992, for all taxpayers owing any tax imposed by
9 the Commonwealth. Amnesty return forms shall be prescribed by
10 the department and shall provide for specifications by the
11 taxpayer of the tax and the taxable period for which amnesty is
12 being sought. The taxpayer shall provide such information as is
13 required by the department. Amnesty shall be granted only for
14 taxes and taxable periods specified by the taxpayer on amnesty
15 return forms.
16 (b) Waiver of penalties.--Upon written application by any
17 taxpayer and upon evidence of payment to the Commonwealth of all
18 designated taxes plus interest, the department shall waive any
19 penalties which may be applicable, and no civil, criminal or
20 administrative action or proceeding shall be brought against the
21 taxpayer relating to the specified taxes.
22 (c) Exclusions.--Amnesty shall not be granted to any
23 taxpayer who is a party to any criminal investigation being
24 conducted by any agency of the Commonwealth or any political
25 subdivision thereof or to any civil or criminal litigation which
26 is pending on the date of the taxpayer's application in any
27 court of the Commonwealth or the United States for nonpayment,
28 delinquency or fraud in relation to the taxes specified. Civil
29 litigation shall not be deemed pending if the taxpayer withdraws
30 from litigation prior to receiving amnesty.
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1 (d) Refunds or credit.--Unless the department redetermines
2 the amount of taxes due, no refund or credit shall be granted
3 for any taxes paid under this program.
4 (e) Regulations.--The department shall promulgate
5 regulations to administer and enforce the provisions of this
6 act. The department shall publicize the amnesty program to
7 maximize public awareness and participation in the program.
8 (f) Separate account.--The department shall establish a
9 separate and distinct restricted account for the purpose of
10 accounting for revenue received pursuant to this act.
11 Section 4. Appropriation.
12 The sum of $2,000,000 is hereby appropriated to the
13 Department of Revenue to administer the provisions of this act.
14 Section 5. Effective date.
15 This act shall take effect in 60 days.
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