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Pennsylvania House of Representatives
04/23/2024 12:43 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=23224
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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: March 9, 2017 10:35 AM
From: Representative Michael Peifer
To: All House members
Subject: LTEA Local Tax Collection Updates
 
In the near future, I will be introducing legislation that will build upon the reforms of Act 32 of 2008 relating to the consolidated collection of local income taxes and address some technical concerns raised by tax practitioners in regard to local tax collection. Specifically, my legislation will:
  • Establish de minimis dollar amounts for estimated taxes (either income amount of $12,000 or an amount not to exceed $200).
  • Apply the de minimis amounts to all classes of income (not just self-employed).
  • Eliminate $0 estimated tax filings if payments are made in advance/lump sum. (Example: taxpayer owes $200, sends in one payment in April for $200 instead of four payments of $50. Taxpayers should not be required to file three quarterly filings with $0 listed on the filing and risk penalty for not doing so.)
  • Eliminate the need to file local tax returns if a taxpayer had no income subject to local tax and met the filing exemptions for state and federal taxes in the preceding year.


I hope you will join with me in co-sponsoring this legislation to provide more clarity to our local tax collection system. For more information, please contact Barb in my office by email at: bdysard@pahousegop.com or by calling 717-783-2037.

Introduced as HB1098