PRINTER'S NO.  1251

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

SENATE BILL

 

No.

992

Session of

2009

  

  

INTRODUCED BY ROBBINS, BAKER, PILEGGI, O'PAKE, CORMAN, KITCHEN, ORIE, ARGALL, TARTAGLIONE, ERICKSON, KASUNIC, BOSCOLA, WARD, ALLOWAY, LOGAN, RAFFERTY, MUSTO, FOLMER, COSTA, FONTANA, GREENLEAF, PICCOLA, TOMLINSON AND PIPPY, JULY 6, 2009

  

  

REFERRED TO FINANCE, JULY 6, 2009  

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," further providing for continuation of the

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Military Family Relief Assistance Program.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Section 315.9 of the act of March 4, 1971 (P.L.6,

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No.2), known as the Tax Reform Code of 1971, amended July 25,

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2007 (P.L.373, No.55), is amended to read:

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Section 315.9.  Operational Provisions.--(a)  Except for the

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checkoff established under sections 315.2, 315.6 and 315.7 and

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except as otherwise provided under subsection (b), the checkoffs

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established under this part shall apply through taxable years

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ending December 31, 2007.

 


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(b)  [Any] Except as provided under subsection (d), any 

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checkoff established under this part and applicable for the

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first time in a taxable year beginning after December 31, 2003,

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shall expire four years after the beginning of such first

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taxable year.

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(c)  Sections 315.3 and 315.4 shall expire January 1, 2010.

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(d)  Any checkoff established under section 315.8 shall apply

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through taxable years ending December 31, 2015.

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Section 2.  This act shall take effect immediately.

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