and establishing the Entertainment Economic Enhancement
Program;
in city revitalization and improvement zones, further
providing for restrictions and for transfer of property;
in neighborhood improvement zones, further providing for
definitions and providing for transfer of property;
in keystone opportunity zones, keystone opportunity
expansion zones and keystone opportunity improvement zones,
further providing for additional keystone opportunity zones;
in inheritance tax, further providing for timely mailing
treated as timely filing and payment;
providing for an electric grid virtual financial
transactions tax;
in Public Transportation Assistance Fund, further
providing for fund;
providing for fireworks, for unconventional gas wells,
for unconventional natural gas air quality protection and for
environmental permitting reform;
in procedure and administration, further providing for
petition for reassessment, for petition procedure and for
review by board;
providing for Tobacco Master Settlement Payment Fund;
in general provisions, further providing for timely
filing;
providing for severability; and
making related repeals.
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 SALES AND USE TAX, FURTHER PROVIDING FOR DEFINITIONS,
FOR IMPOSITION OF TAX AND FOR EXCLUSIONS FROM TAX, PROVIDING
FOR MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS AND FURTHER
PROVIDING FOR REMOTE SALES REPORTS;
PROVIDING FOR LODGING TAX;
IN PERSONAL INCOME TAX, PROVIDING FOR THE PENNSYLVANIA
ABLE SAVINGS PROGRAM TAX EXEMPTION, REPEALING PROVISIONS
RELATING TO CONTRIBUTION FOR KOREA/VIETNAM MEMORIAL NATIONAL
EDUCATION CENTER, FURTHER PROVIDING FOR OPERATIONAL
PROVISIONS, PROVIDING FOR DEFINITIONS, FURTHER PROVIDING FOR
REQUIREMENT OF WITHHOLDING TAX, PROVIDING FOR WITHHOLDING TAX
REQUIREMENT FOR NON-EMPLOYER PAYORS, FURTHER PROVIDING FOR
INFORMATION STATEMENT, PROVIDING FOR INFORMATION STATEMENT
FOR NON-EMPLOYER PAYORS AND FOR INFORMATION STATEMENT FOR
PAYEES, FURTHER PROVIDING FOR TIME FOR FILING WITHHOLDING
RETURNS, PROVIDING FOR TIME FOR FILING PAYORS' RETURNS,
20170HB0542PN2536 - 2 -
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