PRIOR PRINTER'S NO. 3140 PRINTER'S NO. 3197
No. 2412 Session of 1980
INTRODUCED BY MESSRS. YOHN, MOEHLMANN, RYAN, DOMBROWSKI AND
ZITTERMAN, MARCH 24, 1980
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 9, 1980
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," authorizing the representative filing the tax
11 return of a deceased individual taxpayer to claim the tax
12 forgiveness.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 304, act of March 4, 1971 (P.L.6, No.2),
16 known as the "Tax Reform Code of 1971," is amended by adding a
17 subsection to read:
18 Section 304. Special Tax Provisions for Poverty.--* * *
19 (e) The representative filing the tax return of a deceased
20 individual taxpayer, shall be eligible to claim the forgiveness
21 provided for by this section for such taxpayer for the tax year <--
22 in which such taxpayer died: Provided, That the qualifying
1 poverty income received during the portion of the year prior to <--
2 death YEAR IN WHICH THE DECEASED TAXPAYER DIED shall be <--
3 annualized and such annualized amount used to determine
4 eligibility for full or partial tax forgiveness.
5 Section 2. This act shall take effect immediately and shall
6 be applicable to tax years beginning after December 31, 1979. <--
7 1977.
B1L56RLC/19800H2412B3197 - 2 -