THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY HICKERNELL, AUMENT, BARRAR, BOYD, CALTAGIRONE, CARROLL, CLYMER, COHEN, CUTLER, DENLINGER, FLECK, GABLER, GEIST, GEORGE, GINGRICH, GROVE, HARRIS, HENNESSEY, HESS, HORNAMAN, HUTCHINSON, M.K. KELLER, KILLION, MAJOR, MARSHALL, MILLARD, MILLER, MILNE, MURT, O'NEILL, PETRARCA, PICKETT, PYLE, ROSS, SONNEY, VULAKOVICH, WATSON AND YOUNGBLOOD, FEBRUARY 8, 2011

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2011  

AN ACT

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

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for declarations of estimated

tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 325(d) of the act of March 4, 1971 (P.L.

6, No.2), known as the Tax Reform Code of 1971, amended May 12,

1999 (P.L.26, No.4), is amended to read:

Section 325.  Declarations of Estimated Tax.--* * *

(d)  Except as hereinafter provided, the date for filing a

declaration of estimated tax shall depend upon when the resident

or nonresident individual, trust or estate determines that his

or its income on which no tax has been withheld under this

article can reasonably be expected to exceed [eight thousand

dollars ($8,000)] twenty thousand dollars ($20,000) in the

taxable year, as follows:

(1)  If the determination is made on or before April 1 of the

taxable year, a declaration of estimated tax shall be filed no

later than April 15 of the taxable year.

(2)  If the determination is made after April 1 but before

June 2 of the taxable year, the declaration shall be filed no

later than June 15 of such year.

(3)  If the determination is made after June 1 but before

September 2 of the taxable year, the declaration shall be filed

no later than September 15 of such year.

(4)  If the determination is made after September 1 of the

taxable year, the declaration shall be filed no later than

January 15 of the year succeeding the taxable year.

* * *

Section 2.  This act shall take effect in 60 days.