PRIOR PRINTER'S NOS. 204, 307 PRINTER'S NO. 448
No. 236 Session of 1991
INTRODUCED BY McCALL, TRELLO, DeLUCA, MAYERNIK, BELARDI,
STABACK, MUNDY, CAWLEY, BELFANTI, KASUNIC, BATTISTO, STUBAN,
LUCYK, HALUSKA, CALTAGIRONE, JAROLIN, WAMBACH, LAUGHLIN,
MELIO, COLAIZZO, PESCI, MERRY, MARKOSEK, ARGALL, COY,
GERLACH, FEE, WILSON, FARMER, SCHULER, F. TAYLOR, DEMPSEY,
ULIANA, VEON, KENNEY, CAPPABIANCA, NOYE, STISH, NAHILL,
HAGARTY, CESSAR, HECKLER, VAN HORNE, BOWLEY, D. R. WRIGHT,
HAYDEN, FREEMAN, BUSH, GIGLIOTTI, McNALLY, LLOYD, LESCOVITZ,
ITKIN, HERMAN, CARLSON, TIGUE, ANGSTADT, NAILOR, MARSICO,
SCRIMENTI, SCHEETZ, D. W. SNYDER, COWELL, PHILLIPS, SURRA,
TRICH, HESS, CIVERA, RAYMOND, MIHALICH, TANGRETTI, BLAUM,
JAMES, PETRARCA, WOZNIAK, NICKOL, GLADECK, KOSINSKI, JOHNSON,
COLE, LaGROTTA, DeWEESE, STEIGHNER, EVANS, LEVDANSKY, FAJT,
COLAFELLA, LINTON, BARLEY, GAMBLE, KING, CORNELL, RUDY, B.
SMITH, SERAFINI, BOYES, CORRIGAN, ADOLPH, BROUJOS,
E. Z. TAYLOR, TELEK, G. SNYDER, WOGAN AND M. N. WRIGHT,
JANUARY 30, 1991
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
FEBRUARY 12, 1991
AN ACT
1 Relieving members of the United States Armed Forces serving in
2 the Persian Gulf area from certain State and local tax filing
3 deadlines.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Extension of tax deadlines.
7 (A) GENERAL RULE.--The following individuals shall MAY be <--
8 accorded an extension of the legal deadline for the filing of
9 any tax return or the payment of any tax, as described in
10 section 2, without being subject to any interest, penalty or
1 other charges or forfeiture of eligibility for any discount
2 provided by law:
3 (1) Any resident of this Commonwealth serving in the
4 armed forces of the United States in an area designated by
5 Presidential Executive order as a "combat zone" or who has
6 been ordered to active duty with the armed forces of the
7 United States as a result of Operations Desert Shield and
8 Desert Storm subsequent to August 2, 1990, and prior to the
9 legal deadline for the filing of any tax return or the
10 payment of any tax, as described in section 2, shall have
11 such deadline extended until the date 180 days following the
12 date of:
13 (i) the return of that resident to the United States
14 or prior duty station;
15 (ii) released from active duty; or
16 (iii) release of the resident from a military or
17 veterans' hospital, in the case of a service-connected
18 injury.
19 (2) Any civilian employee of the United States
20 Department of Defense or the American Red Cross serving
21 subsequent to August 2, 1990, in the "combat zone" in the
22 Middle East as designated by the Presidential Executive order
23 and prior to the legal deadline for the filing of any tax
24 return or the payment of any tax, as described in section 2,
25 shall have such deadlines extended until the date 180 days
26 following:
27 (i) the date of the return of that employee to the
28 United States; or
29 (ii) the date designated by the Presidential
30 Executive order as the date of termination of combative
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1 activities in the Middle East "combat zone," whichever
2 occurs first.
3 (3) Any spouse of an individual qualifying under
4 paragraph (1) or (2) shall have the same rights and be
5 subject to the same restrictions as provided in these
6 subsections.
7 (B) LIABILITY WAIVED.--THE ESTATE OF ANY INDIVIDUAL COVERED <--
8 UNDER SUBSECTION (A)(1) OR (2) WHO DIES WHILE SERVING IN A
9 "CONDUCT ZONE" OR DIES AS A RESULT OF INJURIES RECEIVED WHILE IN
10 A "COMBAT ZONE" SHALL NOT BE LIABLE FOR PAYMENT OF THE
11 DECEDENT'S PERSONAL INCOME TAX FOR THE YEAR OF DEATH AND FOR THE
12 YEAR IMMEDIATELY PRECEDING THE YEAR OF DEATH.
13 Section 2. Applicability.
14 This act shall apply to the following taxes: <--
15 (1) The personal income tax imposed under Article III of
16 the act of March 4, 1971 (P.L.6, No.2), known as the Tax
17 Reform Code of 1971.
18 (2) The following taxes imposed by political
19 subdivisions under the act of March 10, 1949 (P.L.30, No.14),
20 (A) MANDATORY EXTENSION.--THIS ACT SHALL APPLY TO THE <--
21 PERSONAL INCOME TAX IMPOSED UNDER ARTICLE III OF THE ACT OF
22 MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF
23 1971.
24 (B) OPTION OF LOCAL TAXING AUTHORITIES.--LOCAL TAXING
25 AUTHORITIES MAY ADOPT ANY OR ALL OF THE PROVISIONS OF THIS ACT
26 IN REGARD TO THE FOLLOWING TAXES IMPOSED OR COLLECTED UNDER THE
27 ACT OF MARCH 10, 1949 (P.L.30, NO.14), known as the Public
28 School Code of 1949; the act of December 31, 1965 (P.L.1257,
29 No.511), known as The Local Tax Enabling Act; any of the various
30 county and municipal codes; and any other applicable statute:
19910H0236B0448 - 3 -
1 (i) (1) Real property taxes. <--
2 (ii) (2) Earned income taxes. <--
3 (iii) (3) Intangible personal property taxes. <--
4 (iv) (4) Per capita taxes. <--
5 (v) (5) Occupation taxes. <--
6 (vi) (6) Occupational privilege taxes. <--
7 Section 3. Time extension information.
8 Any notice issued by the Department of Revenue or by any
9 local taxing authority relating to a delinquent return or
10 overdue tax payment shall include information relating to the <--
11 ANY time extension available under this act. <--
12 SECTION 4. INTEREST ON REFUNDS. <--
13 INTEREST ACCRUAL ON ANY REFUND FOR ANY TAXES COVERED BY THE
14 PROVISIONS OF THIS ACT SHALL BEGIN ON OCTOBER 15 OF THE YEAR IN
15 WHICH THE REQUESTED TAX RETURN WOULD BE FILED EXCEPT FOR THE
16 PROVISIONS OF SECTION 1.
17 Section 4 5. Expiration. <--
18 This act shall expire one year from the date of cessation of
19 hostilities in the Persian Gulf area, as determined by
20 Presidential Executive order. This date shall be ascertained by
21 the Department of Military Affairs and published as a notice in
22 the Pennsylvania Bulletin.
23 Section 5 6. Retroactivity. <--
24 This act shall be retroactive to August 2, 1990.
25 Section 6 7. Effective date. <--
26 This act shall take effect immediately.
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