THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BOSCOLA, TARTAGLIONE, WAUGH, WASHINGTON, RAFFERTY, BREWSTER, ALLOWAY, VOGEL, McILHINNEY AND FOLMER, APRIL 8, 2011

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

imposition of income tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 302 of the act of March 4, 1971 (P.L.6,

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

23, 2003 (P.L.250, No.46), is amended to read:

Section 302.  Imposition of Tax.--(a)  Every resident

individual, estate or trust shall be subject to, and shall pay

for the privilege of receiving each of the classes of income

hereinafter enumerated in section 303, a tax upon each dollar of

income received by that resident during that resident's taxable

year at the rate [of three and seven hundredths per cent] as

prescribed under subsection (c).

(b)  Every nonresident individual, estate or trust shall be

subject to, and shall pay for the privilege of receiving each of

the classes of income hereinafter enumerated in section 303 from

sources within this Commonwealth, a tax upon each dollar of

income received by that nonresident during that nonresident's

taxable year at the rate [of three and seven hundredths per

cent] as prescribed under subsection (c).

(c)  The rate of tax to be imposed under this section shall

be as follows:

(1)  For taxable years commencing with or within calendar

year 2010 through the first half of the taxable year commencing

with or within calendar year 2011, three and seven hundredths

per cent.

(2)  For the second half of the taxable year commencing with

or within calendar year 2011 and each taxable year thereafter,

two and ninety-seven hundredths per cent.

Section 2.  This act shall take effect immediately.