THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY GREENLEAF, TARTAGLIONE, ERICKSON, RAFFERTY, WAUGH, COSTA, BREWSTER AND BOSCOLA, JANUARY 12, 2011

REFERRED TO FINANCE, JANUARY 12, 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," in personal income tax, further providing for

special tax provisions for poverty and for returns and

liability.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 304 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a subsection to read:

Section 304.  Special Tax Provisions for Poverty.--* * *

(e)  (1)  A taxpayer who is at least 65 years of age and who

would otherwise qualify for one hundred per cent tax forgiveness

under subsection (d)(1) in a taxable year, shall not be required

to file a tax return under this article for that taxable year.

(2)  A taxpayer and a taxpayer's spouse who are at least 65

years of age and who would otherwise qualify for one hundred per

cent tax forgiveness under subsection (d)(1) in a taxable year,

shall not be required to file a tax return under this article

for that taxable year.

Section 2.  Section 330(a) of the act, amended March 26, 1991

(P.L.5, No.3), is amended to read:

Section 330.  Returns and Liability.--(a)  On or before the

date when the taxpayer's Federal income tax return is due or

would be due if the taxpayer were required to file a Federal

income tax return, under the Internal Revenue Code of 1954, a

tax return under this article shall be made and filed by or for

every taxpayer having income for the taxable year, except as

otherwise provided for under section 304(e).

* * *

Section 3.  This act shall apply to taxable years beginning

after December 31, 2011.

Section 4.  This act shall take effect immediately.