1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," providing for tax deferral for taxpayers in 
11declared disaster areas.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to 
16read:

17Section 3003.23.  Declared Disaster Areas.--(a)  In the event 
18of a disaster or disaster emergency as defined in 35 Pa.C.S. § 
197102 (relating to definitions) declared by the Governor pursuant 
20to 35 Pa.C.S. § 7301 (relating to general authority of 
21Governor), a taxpayer within the declared disaster area may 

1defer a tax liability pursuant to Article III, IV or VI for a 
2period of up to two taxable years.

3(b)  Nothing in this section shall be construed to waive or
4abate the liability of a taxpayer within a declared disaster
5area.

6(c)  As used in this section, the term "taxpayer" means a 
7business entity subject to tax under Article III, IV or VI.

8Section 2.  This act shall take effect immediately.