THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY TOMLINSON, WARD, KITCHEN, FONTANA, WASHINGTON, RAFFERTY, ALLOWAY, MUSTO, ERICKSON, O'PAKE, WAUGH, FOLMER, BOSCOLA, ORIE, TARTAGLIONE, GREENLEAF, STACK, COSTA AND EARLL, JUNE 11, 2009

REFERRED TO FINANCE, JUNE 11, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for income tax returns.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 331(e) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, added

August 31, 1971 (P.L.362, No.93), is amended and the section is

amended by adding a subsection to read:

Section 331.  Returns of Married Individuals, Deceased or

Disabled Individuals and Fiduciaries.--* * *

(e)  [The] Except as provided in subsection (e.1), the return

for any deceased individual shall be made and filed by his

executor, administrator, or other person charged with his

property.

(e.1)  A surviving spouse may file a joint return for the

year in which his or her spouse died if a joint return could

have been filed if both spouses were living for the entire

taxable year.

* * *

Section 2.  This act shall take effect in 60 days.