PRINTER'S NO. 812
No. 730 Session of 1983
INTRODUCED BY BELFANTI, CAPPABIANCA, D. R. WRIGHT, PHILLIPS,
MORRIS, SEVENTY, LETTERMAN, BLAUM, JOHNSON, MAIALE, HALUSKA,
AFFLERBACH, WACHOB, PRATT, HERMAN, STEIGHNER, JACKSON,
DURHAM, SPITZ, LIVENGOOD, STUBAN, MARKOSEK, LUCYK, BALDWIN,
McCALL, COY, SHOWERS, MERRY, BROUJOS, PETRARCA, DeLUCA, RUDY,
MANDERINO, PIEVSKY, BURNS, FARGO AND COHEN, APRIL 11, 1983
REFERRED TO COMMITTEE ON FINANCE, APRIL 11, 1983
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 certain corporations to be taxed as
11 resident individuals under the personal income tax
12 provisions.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 301(p) of the act of March 4, 1971
16 (P.L.6, No.2), known a the Tax Reform Code of 1971, added August
17 31, 1971 (P.L.362, No.93), is amended to read:
18 Section 301. Definitions.--The following words, terms and
19 phrases when used in this article shall have the meaning
20 ascribed to them in this section except where the context
21 clearly indicates a different meaning. Any reference in this
1 article to the Internal Revenue Code shall include the Internal
2 Revenue Code of 1954, as amended to the date on which this
3 article is effective.
4 * * *
5 (p) "Resident individual" means an individual who is
6 domiciled in this Commonwealth unless he maintains no permanent
7 place of abode in this Commonwealth and does maintain a
8 permanent place of abode elsewhere and spends in the aggregate
9 not more than thirty days of the taxable year in this
10 Commonwealth; or who is not domiciled in this Commonwealth but
11 maintains a permanent place of abode in this Commonwealth and
12 spends in the aggregate more than one hundred eighty-three days
13 of the taxable year in this Commonwealth. A corporation that has
14 elected to be treated as a subchapter "S" corporation under the
15 Internal Revenue Code may elect to be taxed as a resident
16 individual under this act rather than as a corporation under
17 Article IV.
18 * * *
19 Section 2. This act shall take effect January 1, 1984.
A31L72JLW/19830H0730B0812 - 2 -