H0377B2849A05286       JKL:JSL 01/11/08    #90             A05286
                        AMENDMENTS TO HOUSE BILL NO. 377
                                    Sponsor:  REPRESENTATIVE R. TAYLOR
                                           Printer's No. 2849

     1       Amend Title, page 1, line 10, by inserting after
     2    "penalties,""
     3               further providing, in personal income tax, for
     4               imposition of tax; and

     5       Amend Bill, page 1, lines 14 through 16, by striking out all
     6    of said lines and inserting
     7       Section 1.  Section 302 of the act of March 4, 1971 (P.L.6,
     8    No.2), known as the Tax Reform Code of 1971, amended December
     9    23, 2003 (P.L.250, No.46), is amended to read:
    10       Section 302.  Imposition of Tax.--(a)  Every resident
    11    individual, estate or trust shall be subject to, and shall pay
    12    for the privilege of receiving each of the classes of income
    13    hereinafter enumerated in section 303, a tax upon each dollar of
    14    income received by that resident during that resident's taxable
    15    year at the rate of [three and seven hundredths per cent] two
    16    and ninety-nine hundredths per cent.
    17       (b)  Every nonresident individual, estate or trust shall be
    18    subject to, and shall pay for the privilege of receiving each of
    19    the classes of income hereinafter enumerated in section 303 from
    20    sources within this Commonwealth, a tax upon each dollar of
    21    income received by that nonresident during that nonresident's
    22    taxable year at the rate of [three and seven hundredths per
    23    cent] two and ninety-nine hundredths per cent.
    24       Section 1.1.  The act is amended by adding a section to read:

    25       Amend Bill, page 2, by inserting between lines 26 and 27
    26       Section 2.  The amendment of section 302 of the act shall
    27    apply to all tax years beginning after December 31, 2007.

    28       Amend Sec. 2, page 2, line 27, by striking out "2" and
    29    inserting
    30               3


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