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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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($1,000) or less of such income for the taxable year. The
department may increase the amount of the income allocable to
each beneficiary not subject to the withholding tax to a greater
amount as determined by the department in the interests of
promoting the efficiency of tax reporting and collection
requirements or avoiding the imposition of costs on estates and
trusts not reasonably justified by the revenue generated by the
requirements. A determination to increase the amount of income
that may be allowable to each beneficiary not subject to the
withholding tax shall not constitute an administrative
regulation, and notice of the increase may be provided by
publication in the Pennsylvania Bulletin and by notice provided
in forms, instructions and statements of policy issued by the
department.
Section 2. Section 335(g) of the act is amended by adding a
paragraph to read:
Section 335. Requirements Concerning Returns, Notices,
Records and Statements.--* * *
(g) * * *
(3) An estate or trust may determine the current address of
a beneficiary and determine that a beneficiary is not a resident
of this Commonwealth based upon notice provided to the estate or
trust by or on behalf of the beneficiary, and may continue to
rely on the notice until provided subsequent notice that the
beneficiary has a new address or has become a resident of this
Commonwealth.
Section 3. The addition of sections 324(c) and 335(g)(3) of
the act shall apply retroactively to January 1, 2015.
Section 4. This act shall take effect immediately.
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