AN ACT

 

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," in personal income tax, further providing for
11operational provisions.

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

14Section 1. Section 315.9 of the act of March 4, 1971 (P.L.6,
15No.2), known as the Tax Reform Code of 1971, amended October 9,
162009 (P.L.451, No.48), is amended to read:

17Section 315.9. Operational Provisions.--(b) Except as set 
18forth in subsection (b.1), any checkoff established under this
19part and applicable for the first time in a taxable year
20beginning after December 31, 2009, shall expire four years after

1the beginning of such first taxable year.

2(b.1) Notwithstanding subsection (b), the checkoffs
3established in sections 315.2 and 315.7 shall not expire.

4(c) Sections 315.3[,] and 315.4 [and 315.8] shall expire 
5January 1, 2014. Section 315.8 shall expire January 1, 2018.

6Section 2. This act shall take effect immediately.