Bill Information

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing, in sales and use tax, for alternate imposition; providing, in personal income tax, for definitions, for classes of income and for contributions to the Olympics; providing, in personal income tax, for contributions for military family relief assistance and for operational provisions; further providing, in personal income tax, for additions, penalties and fees; further providing, in corporate net income tax, for definitions; further providing, in capital stock franchise tax, for definitions and reports; further providing, in realty transfer tax, for determination and notice; providing, in realty transfer tax, for sharing information; further providing, in local real estate transfer tax, for imposition and for administration; providing, in local real estate transfer tax, for regulations, for documentary stamps, for collection agents, for disbursements, for proceeds of judicial sale, for failure to affix stamps, for determination and notice of tax, for liens, for refunds, for civil penalties, for unlawful acts and penalties and for information; further providing, in the research and development tax credit, for definitions and for Pennsylvania S Corporation pass-through; further providing, in the film production tax credit, for definitions and for credit for qualified film production expenses; providing, in the film production tax credit, for credits; further providing in the film production tax credit, for disposition and for limitation; providing, in the film production tax credit, for penalties; further providing, in the film production tax credit, for pass-through entities and report; further providing, in the neighborhood assistance tax credit, for grant; further providing, in general provisions, for bad checks; providing, in general provisions, for electronic transmissions and for reimbursement for costs of collection; continuing ordinances and resolutions relating to real property tax transfers; and making repeals.