PRINTER'S NO. 1240
No. 1064 Session of 1977
INTRODUCED BY KERNICK, MAY 2, 1977
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 2, 1977
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511,
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 requiring tax collectors to furnish the taxing authority with
23 a list of persons who paid the earned income tax.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Divisions V of section 13, act of December 31,
27 1965 (P.L.1257, No.511), known as "The Local Tax Enabling Act,"
28 is amended by adding a paragraph to read:
29 Section 13. Earned Income Taxes.-- * * *
1 V. Powers and Duties of Officer
2 * * *
3 (i) The officer shall annually furnish the political
4 subdivision appointing him with an alphabetical listing of
5 persons and their addresses who have paid the tax on earned
6 income. The list shall not include the amount of tax paid by
7 each person.
8 Section 2. This act shall take effect in 60 days.
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