PRIOR PRINTER'S NO. 1957 PRINTER'S NO. 2100
No. 1678 Session of 1981
INTRODUCED BY WILSON, DOMBROWSKI, CORNELL, POTT, McVERRY, LUCYK,
BOWSER, PENDLETON, NAHILL AND VROON, JUNE 17, 1981
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JULY 21, 1981
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," increasing the rate of the personal income tax
11 and excluding one thousand dollars ($1,000) from the same.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 302, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," amended May 5, 1981
16 (No.14), is amended to read:
17 Section 302. Imposition of Tax.--(a) There is hereby
18 imposed an annual tax to be paid by resident individuals,
19 estates or trusts at the rate of [two and two-tenths] two and
20 twenty-five-one-hundredths per cent until December 31, 1983 and
21 at a rate of two per cent thereafter on the privilege of
1 receiving each of the classes of income hereinafter enumerated
2 in section 303, except that the first one thousand dollars
3 ($1,000) in taxable income of resident individuals, estates or
4 trusts shall be exempt EXCLUDED from taxation. <--
5 (b) There is hereby imposed an annual tax to be paid by
6 nonresident individuals, estates or trusts at the rate of [two
7 and two-tenths] two and twenty-five-one-hundredths per cent
8 until December 31, 1983 and at a rate of two per cent thereafter
9 on the privilege of receiving each of the classes of income
10 enumerated in section 303 from sources within this Commonwealth
11 except that the first one thousand dollars ($1,000) in taxable
12 income of nonresident individuals, estates or trusts shall be
13 exempt EXCLUDED from taxation. <--
14 SECTION 2. THE PROVISIONS OF THIS AMENDATORY ACT ARE <--
15 DECLARED TO BE NONSEVERABLE. IF ANY PROVISION OF THIS AMENDATORY
16 ACT OR THE APPLICATION THEREOF TO ANY PERSON OR CIRCUMSTANCE IS
17 HELD INVALID THE REMAINING AMENDATORY PROVISIONS OR APPLICATIONS
18 OF THIS ACT SHALL BE VOID.
19 Section 2 3. This act shall take effect in 60 days. JANUARY <--
20 1, 1982.
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