See other bills
under the
same topic
PRINTER'S NO. 3914
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2370
Session of
2015
INTRODUCED BY MOUL, PICKETT, PETRARCA, ZIMMERMAN, MAHONEY,
GREINER, MILLARD, FEE, B. MILLER, CUTLER, BLOOM, LONGIETTI,
SAYLOR, DIAMOND, McGINNIS, CAUSER AND GIBBONS,
SEPTEMBER 23, 2016
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 23, 2016
AN ACT
Amending the act of July 13, 2016 (P.L.526, No.84), entitled,
"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,' as follows:
In sales and use tax:
further providing for definitions, for exclusions
from tax, for discount and for crimes.
In personal income tax:
further providing for definitions, for classes of
income and for tax withheld;
providing for contributions for tuition account
programs; and
further providing for requirement of withholding tax,
for information statement, for time for filing employers'
returns, for payment of taxes withheld, for employer's
liability for withheld taxes, for employer's failure to
withhold, for declarations of estimated tax and for
citation authority.
In corporate net income tax:
further providing for reports and payment of tax;
providing for amended reports; and
further providing for enforcement, rules and
regulations and inquisitorial powers of the department.
In bank and trust company shares tax:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
further providing for imposition of tax, for
ascertainment of taxable amount and exclusion of United
States obligations, for apportionment and for
definitions.
In gross receipts tax:
further providing for imposition of tax.
In realty transfer tax:
further providing for definitions, for exempt parties
and for excluded transactions.
In cigarette tax:
further providing for incidence and rate of tax, for
floor tax, for stamp to evidence the tax, for commissions
on sales and for disposition of certain funds.
Imposing a tobacco products tax.
In research and development tax credit:
further providing for time limitations.
In film production tax credit:
making editorial changes;
further providing for scope of article, definitions
and for limitations;
providing for reissuance of film production tax
credits, for concert rehearsal and tour and for video
game production.
Establishing the coal refuse energy and reclamation tax
credit.
Establishing the waterfront development tax credit.
In tax credit for new jobs:
further providing for definitions and for tax
credits.
In city revitalization and improvement zones:
further providing for definitions and for
establishment of contracting authority;
providing for contracting authority duties;
further providing for approval, for functions of
contracting authorities, for qualified businesses, for
funds, for reports, for calculation of baseline, for
certification, for transfers, for restrictions, for
transfer of property, for Commonwealth pledges and for
guidelines; and
providing for review.
Establishing the Manufacturing and Investment Tax Credit.
In neighborhood assistance tax credit:
further providing for definitions, for tax credit and
for grant of tax credit.
In neighborhood improvement zones:
further providing for definitions and for
Neighborhood Improvement Zone Funds; and
providing for taxes, for property assessment and for
exceptions.
In Keystone Special Development Zone Program:
further providing for Keystone Special Development
Zone tax credit.
Providing for keystone opportunity zones, keystone
opportunity expansion zones and keystone opportunity
improvement zones.
Providing for mixed-use development tax credit, the
Mixed-use Development Program and Mixed-use Development
20160HB2370PN3914 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
Program Fund.
Providing for Keystone Innovation Zones.
In malt beverage tax:
further providing for limited tax credits.
In inheritance tax:
further providing for definitions, for transfers not
subject to tax and for deductions not allowed.
Providing for table game taxes.
In procedure and administration:
further providing for petition procedure.
Establishing the computer data center equipment incentive
program.
Providing for a tax amnesty program.
Making related repeals.
Further providing for preemption of local government tax.
Directing the Office of Attorney General to attempt to
obtain the consent of participating manufacturers under the
Master Settlement Agreement for amendments.
Providing for applicability for imposed taxes," further
providing for the applicability of realty transfer tax
exclusion provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 51(11) of the act of July 13, 2016 (P.L.
526, No. 84), entitled, "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,' as
follows:
In sales and use tax:
further providing for definitions, for exclusions
from tax, for discount and for crimes.
In personal income tax:
further providing for definitions, for classes of
20160HB2370PN3914 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
income and for tax withheld;
providing for contributions for tuition account
programs; and
further providing for requirement of withholding tax,
for information statement, for time for filing employers'
returns, for payment of taxes withheld, for employer's
liability for withheld taxes, for employer's failure to
withhold, for declarations of estimated tax and for
citation authority.
In corporate net income tax:
further providing for reports and payment of tax;
providing for amended reports; and
further providing for enforcement, rules and
regulations and inquisitorial powers of the department.
In bank and trust company shares tax:
further providing for imposition of tax, for
ascertainment of taxable amount and exclusion of United
States obligations, for apportionment and for
definitions.
In gross receipts tax:
further providing for imposition of tax.
In realty transfer tax:
further providing for definitions, for exempt parties
and for excluded transactions.
In cigarette tax:
further providing for incidence and rate of tax, for
floor tax, for stamp to evidence the tax, for commissions
on sales and for disposition of certain funds.
Imposing a tobacco products tax.
In research and development tax credit:
20160HB2370PN3914 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
further providing for time limitations.
In film production tax credit:
making editorial changes;
further providing for scope of article, definitions
and for limitations;
providing for reissuance of film production tax
credits, for concert rehearsal and tour and for video
game production.
Establishing the coal refuse energy and reclamation tax
credit.
Establishing the waterfront development tax credit.
In tax credit for new jobs:
further providing for definitions and for tax
credits.
In city revitalization and improvement zones:
further providing for definitions and for
establishment of contracting authority;
providing for contracting authority duties;
further providing for approval, for functions of
contracting authorities, for qualified businesses, for
funds, for reports, for calculation of baseline, for
certification, for transfers, for restrictions, for
transfer of property, for Commonwealth pledges and for
guidelines; and
providing for review.
Establishing the Manufacturing and Investment Tax Credit.
In neighborhood assistance tax credit:
further providing for definitions, for tax credit and
for grant of tax credit.
In neighborhood improvement zones:
20160HB2370PN3914 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
further providing for definitions and for
Neighborhood Improvement Zone Funds; and
providing for taxes, for property assessment and for
exceptions.
In Keystone Special Development Zone Program:
further providing for Keystone Special Development
Zone tax credit.
Providing for keystone opportunity zones, keystone
opportunity expansion zones and keystone opportunity
improvement zones.
Providing for mixed-use development tax credit, the
Mixed-use Development Program and Mixed-use Development
Program Fund.
Providing for Keystone Innovation Zones.
In malt beverage tax:
further providing for limited tax credits.
In inheritance tax:
further providing for definitions, for transfers not
subject to tax and for deductions not allowed.
Providing for table game taxes.
In procedure and administration:
further providing for petition procedure.
Establishing the computer data center equipment incentive
program.
Providing for a tax amnesty program.
Making related repeals.
Further providing for preemption of local government tax.
Directing the Office of Attorney General to attempt to
obtain the consent of participating manufacturers under the
Master Settlement Agreement for amendments.
20160HB2370PN3914 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Providing for applicability for imposed taxes," is
amended to read:
Section 51. This act shall apply as follows:
* * *
(11) The following shall apply:
(i) The amendment or addition of the following
provisions of the act shall apply to transfers [at least
60 days following the effective date of this section]
made after December 31, 2012:
[(i)] (A) The [definitions] definition of
"conservancy" [and "veterans' organization"] in
section 1101-C.
[(ii) Section 1102-C.2.
(iii)] (B) Section 1102-C.3(18) [and (24)].
(ii) The amendment or addition of the following
provisions of the act shall apply to transfers made after
September 12, 2016:
(A) The definition of "veterans' organization"
in section 1101-C.
(B) Section 1102-C.2.
(C) Section 1102-C.3(24).
Section 2. The amendment of section 51(11) of the act shall
apply retroactively to July 13, 2016.
Section 3. This act shall take effect immediately.
20160HB2370PN3914 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24