PRINTER'S NO. 293
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
379
Session of
2015
INTRODUCED BY YUDICHAK, GREENLEAF, VOGEL, FOLMER, KITCHEN,
TEPLITZ, MENSCH, WILLIAMS, FONTANA, COSTA, BREWSTER,
VULAKOVICH, BAKER, STEFANO, BOSCOLA, WARD, SCHWANK, WOZNIAK,
TARTAGLIONE, WHITE, AUMENT, HUGHES, BROWNE, RAFFERTY AND
FARNESE, FEBRUARY 3, 2015
REFERRED TO FINANCE, FEBRUARY 3, 2015
AN ACT
Relieving members of the United States Armed Forces or other
civilians serving in a combat zone or in support of the armed
forces from certain local tax filing deadlines; and making an
inconsistent repeal of the act of March 26, 1991 (P.L.3,
No.2).
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Local Tax
Filing Extension Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Combat zone." An area designated by Presidential order as a
combat zone as described in section 7508 of the Internal Revenue
Code of 1986 (Public Law 99-514, 26 U.S.C. ยง 7508).
Section 3. Extension of tax deadlines.
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(a) General rule.--The following individuals shall be
accorded an extension of the legal deadline for the filing of
any tax return or the payment of any tax, as described in
section 6 without being subject to any interest, penalty or
other charges or forfeiture of eligibility for any discount
provided by law:
(1) Any resident of this Commonwealth serving in the
armed forces of the United States in a combat zone or who has
been ordered to active duty with the armed forces of the
United States prior to the legal deadline for the filing of
any tax return or the payment of any tax, as described in
section 6, shall have such deadline extended until the date
180 days following the date of:
(i) the return of that resident to the United States
or prior duty station;
(ii) release from active duty; or
(iii) release of the resident from a military or
veterans hospital in the case of a service-connected
injury.
(2) Any resident of this Commonwealth serving in a
civilian capacity in support of the United States Armed
Forces in a combat zone or serving outside the boundaries of
this Commonwealth in support of the armed forces prior to the
legal deadline for the filing of any tax return or the
payment of any tax, as described in section 6, shall have
such deadlines extended until the date 180 days following:
(i) the date of the return of that employee to this
Commonwealth; or
(ii) the date designated by Presidential executive
order as the date of termination of combative activities
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in the combat zone, whichever occurs first.
(3) Any spouse of an individual qualifying under
paragraph (1) or (2) shall have the same rights and be
subject to the same restrictions as provided in this
subsection.
(b) Liability waived.--
(1) The estate of any individual covered under
subsection (a)(1) or (2) who dies while serving in a combat
zone or dies as a result of injuries received while in a
combat zone shall not be liable for payment of any tax
described in section 6 owed by the decedent for the year of
death and for the year immediately preceding the year of
death.
(2) The tax liability for any tax described in section 6
of a spouse of any individual covered under subsection (a)(1)
or (2) who dies while serving in a combat zone or dies as a
result of injuries received while in a combat zone shall be
waived by the political subdivision for both the year of
death and the immediate prior year, and all tax revenue
received from the spouse by the political subdivision either
through a previously filed return or employer withholding
shall be refunded to the spouse.
Section 4. Time extension information.
Any local taxing authority which issues any notice relating
to a delinquent return or overdue tax payment shall include
information relating to any time extension available under this
act.
Section 5. Inconsistent repeal.
The act of March 26, 1991 (P.L.3, No.2), entitled "An act
authorizing local taxing authorities the option of relieving
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members of the United States Armed Forces or other civilians
serving in the Persian Gulf area or in support of such armed
forces from certain local tax filing deadlines," is repealed
insofar as it is inconsistent with this act.
Section 6. Applicability.
The provisions of this act shall apply to the following taxes
imposed or collected under the act of August 5, 1932 (Sp.Sess.,
P.L.45, No.45), referred to as the Sterling Act, the act of
March 10, 1949 (P.L.30, No.14), known as the Public School Code
of 1949, the act of December 31, 1965 (P.L.1257, No.511), known
as The Local Tax Enabling Act, any of the various county and
municipal codes and any other applicable statute:
(1) Real property taxes.
(2) Earned income taxes.
(3) Intangible personal property taxes.
(4) Per capita taxes.
(5) Occupation taxes.
(6) Occupational privilege taxes.
(7) Emergency services and municipal tax.
Section 7. Retroactivity.
This act shall be retroactive to March 19, 2003.
Section 8. Effective date.
This act shall take effect immediately.
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