PRINTER'S NO. 479
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
482
Session of
2017
INTRODUCED BY FOLMER, WAGNER AND BOSCOLA, MARCH 2, 2017
REFERRED TO FINANCE, MARCH 2, 2017
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
consolidated collection of local income taxes, further
providing for declaration and payment of income taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 502(c)(2) of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, is
amended by adding a subparagraph to read:
Section 502. Declaration and payment of income taxes.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
* * *
(c) Declaration and payment.--Except as provided in
subsections (a)(2) and (d), taxpayers shall declare and pay
income taxes as follows:
* * *
(2) * * *
(ii.1) A taxpayer will be considered to have met the
requirements for declaration and minimum payment of
estimated tax for any year in which the taxpayer timely
declares and makes quarterly payments of estimated tax in
amounts that equal at least one-fourth of the total
income tax due and not withheld under section 512 in the
previous year, provided that the taxpayer can show,
through the taxpayer's annual income tax return filed for
the previous year, that tax liability was incurred.
* * *
Section 2. This act shall take effect in 60 days.
20170SB0482PN0479 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17