PRIOR PRINTER'S NO. 2046 PRINTER'S NO. 3686
No. 1642 Session of 1987
INTRODUCED BY B. SMITH, TRELLO, J. L. WRIGHT, RYBAK,
E. Z. TAYLOR, FISCHER, MORRIS, NOYE, TIGUE, FOSTER,
VAN HORNE, MARKOSEK, MRKONIC, FARMER, McVERRY, NAHILL,
RAYMOND, BUNT, FOX, PHILLIPS, STABACK, MERRY, OLASZ, SEVENTY,
BOOK, HECKLER, JOHNSON, BOYES, GEIST, CARLSON, WOGAN, BARLEY,
SEMMEL, LASHINGER, KASUNIC, CARN, DeLUCA, KENNEY, TELEK,
HAYDEN, MICHLOVIC, FARGO, R. C. WRIGHT, BOWSER, HESS,
ROBBINS, DORR AND McHALE, JUNE 30, 1987
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, AUGUST 9, 1988
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 further providing for joint returns by husbands and wives.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
1 Section 1. The definition of "taxpayer" in Division I of
2 section 13 of the act of December 31, 1965 (P.L.1257, No.511),
3 known as The Local Tax Enabling Act, is amended to read:
4 Section 13. Earned Income Taxes.--On and after the effective
5 date of this act the remaining provisions of this section shall
6 be included in or construed to be a part of each tax levied and
7 assessed upon earned income by any political subdivision levying
8 and assessing such tax pursuant to this act. The definitions
9 contained in this section shall be exclusive for any tax upon
10 earned income and net profits levied and assessed pursuant to
11 this act, and shall not be altered or changed by any political
12 subdivision levying and assessing such tax.
13 I. Definitions
14 * * *
15 "Taxpayer." A person, partnership, association, or any other
16 entity, required hereunder to file a return of earned income or
17 net profits, or to pay a tax thereon. At the option of the
18 political subdivision, a husband and wife may be permitted to
19 file a joint tax return. with each party jointly and severably <--
20 liable for any taxes due or refunds to be received.
21 * * *
22 Section 2. This act shall apply to the tax year beginning
23 January 1, 1987 1988. <--
24 Section 3. This act shall take effect in 60 days.
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