THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY LONGIETTI, COHEN, D. COSTA, CREIGHTON, DALEY, DONATUCCI, HORNAMAN, HUTCHINSON, KIRKLAND, MILNE, MIRABITO, MURT, PETRARCA, PYLE, SANTONI, STEVENSON AND SWANGER, MARCH 17, 2011

REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 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 time for filing tax

returns.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 217(a) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended

October 9, 2009 (P.L.451, No.48), is amended to read:

Section 217.  Time for Filing Returns.--(a)  Quarterly, 

Monthly and Semi-monthly Returns:

(1)  For the year in which this article becomes effective and

in each year thereafter a return shall be filed quarterly by

every licensee on or before the twentieth day of April, July,

October and January for the three months ending the last day of

March, June, September and December.

(2)  For the year in which this article becomes effective,

and in each year thereafter, a return shall be filed monthly

with respect to each month by every licensee whose total tax

reported, or in the event no report is filed, the total tax

which should have been reported, for the third calendar quarter

of the preceding year equals or exceeds six hundred dollars

($600) and is less than [twenty-five thousand dollars ($25,000)]

one hundred thousand dollars ($100,000). Such returns shall be

filed on or before the twentieth day of the next succeeding

month with respect to which the return is made. Any licensee

required to file monthly returns hereunder shall be relieved

from filing quarterly returns.

(3)  After May 31, 2011, a return shall be filed semi-monthly

with respect to each month by every licensee whose total tax

reported, or in the event no report is filed, the total tax

which should have been reported, for the third calendar quarter

of the preceding year equals or exceeds twenty-five thousand

dollars ($25,000). For the period from the first day of the

month to the fifteenth day of the month, the returns shall be

filed on or before the twenty-fifth day of the month. For the

period from the sixteenth day of the month to the last day of

the month, the returns shall be filed on or before the tenth day

of the next succeeding month with respect to which the return is

made. Any licensee required to file semi-monthly returns under

this section shall be relieved from filing monthly or quarterly

returns.

* * *

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