Senate Co-Sponsorship Memoranda

Subscribe to receive notifications of new Co-Sponsorship Memos circulated

Senate of Pennsylvania
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted:	December 20, 2016 03:21 PM
From:	Senator Mike Folmer
To:	All Senate members
Subject:	Local Tax Enabling Act Amendments

Shortly, I plan to introduce legislation to clarify various provisions of the Local Tax Enabling Act (Act 32 of 2008) in conjunction with changes I was able to have signed into law as Act 150 of 2016. I plan to introduce these proposed changes in three separate bills:

Add safe harbor estimated tax provisions for all taxpayers (i.e., last year’s tax)
Eliminate the need to file “zero annual local tax returns” (i.e., when no taxes are owed)
Clarify whether local tax collections agencies may require e-filings by employers filing quarterly, rather than standard DCED forms

While admittedly technical, these changes are nonetheless important for taxpayers and employers – especially farmers. I hope you will consider cosponsoring one or more.

Document #1

Introduced as SB481

Description:	#1: safe harbor estimated tax provisions (add safe harbor estimated tax provisions for all taxpayers [i.e., last year’s tax])

Document #2

Introduced as SB482

Description:	#2: “zero tax returns” (eliminate the need to file “zero annual local tax returns” [i.e., when no taxes are owed])

Document #3

Introduced as SB483

Description:	#3: use of standard DCED forms (clarify whether local tax collections agencies may require e-filings by employers filing quarterly, rather than standard DCED forms)