A05954
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2017
Session of
2018
INTRODUCED BY RYAN, BLOOM, CORBIN, CORR, COX, CUTLER, DIAMOND,
DUNBAR, DUSH, EVERETT, GREINER, GROVE, A. HARRIS, PHILLIPS-
HILL, JAMES, JOZWIAK, KAUFER, KLUNK, KNOWLES, MAHER,
METCALFE, B. MILLER, MUSTIO, NELSON, PICKETT, QUIGLEY, RADER,
ROTHMAN, SCHEMEL, SIMMONS, TOPPER, WALSH, WARD, TURZAI,
BERNSTINE, GILLESPIE, HELM, LAWRENCE, STAATS, GILLEN,
WHEELAND, TOOHIL, FRITZ, FARRY AND MOUL, JANUARY 22, 2018
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, FEBRUARY 6, 2018
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 corporate net income tax, further providing
for definitions, imposition of tax, reports and payment of
tax and consolidated reports; and, in general provisions,
further providing for underpayment of estimated tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 401(3)1(r) and (s) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 1. Section 401(3)1(a), (b), (r), (s), (t), 4(c) and
(5) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
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