PRINTER'S NO. 199
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
233
Session of
2017
INTRODUCED BY JAMES, CAUSER, DUNBAR, GABLER, LONGIETTI, MILLARD,
NEILSON, PEIFER AND ZIMMERMAN, JANUARY 31, 2017
REFERRED TO COMMITTEE ON FINANCE, JANUARY 31, 2017
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," in personal income tax, providing for an
exception for the payment of a withholding tax by estates and
trusts and for determination of beneficiary's address and
residency.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 324 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 324. General Rule.--* * *
(c) An estate or trust shall not be required to pay a
withholding tax for any taxable year on the amount of income
from sources within this Commonwealth allocable to each
nonresident beneficiary entitled to receive one thousand dollars
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