PRIOR PRINTER'S NO. 3508
PRINTER'S NO. 4192
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2413
Session of
2018
INTRODUCED BY GREINER, RYAN, FEE, MILLARD, DUNBAR, COX,
LAWRENCE, PICKETT, M. QUINN, WHEELAND, ZIMMERMAN AND
MACKENZIE, MAY 7, 2018
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, OCTOBER 9, 2018
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
definitions, for withholding tax requirement for nonemployer
payors, for information statement for nonemployer payors, for
payor's liability for withheld taxes, for withholding on
income and for annual withholding statement, providing for
information statement for lessors, for time for filing
lessees' returns, for payment of taxes withheld on lessors,
for lessee's liability for withheld taxes and for lessee's
failure to withhold and further providing for requirements
concerning returns, notices, records and statements and for
additions, penalties and fees. IN PERSONAL INCOME TAX,
FURTHER PROVIDING FOR TAX WITHHELD, FOR WITHHOLDING TAX
REQUIREMENT FOR NONEMPLOYER PAYORS, FOR INFORMATION STATEMENT
FOR NONEMPLOYER PAYORS, FOR INFORMATION STATEMENT FOR PAYEES,
FOR TIME FOR FILING PAYOR'S RETURNS, FOR PAYMENT OF TAXES
WITHHELD FOR NONEMPLOYER PAYORS, FOR LIABILITY FOR WITHHELD
TAXES, REPEALING PROVISIONS RELATING TO PAYOR'S LIABILITY FOR
WITHHELD TAXES, FURTHER PROVIDING FOR BULK AND AUCTION SALES
AND TRANSFERS, NOTICE, REPEALING PROVISIONS RELATING TO
PAYOR'S FAILURE TO WITHHOLD, PROVIDING FOR ANNUAL WITHHOLDING
RETURN, FURTHER PROVIDING FOR AMOUNT OF WITHHOLDING TAX AND
FOR TREATMENT OF NONRESIDENT PARTNERS, MEMBERS, OR
SHAREHOLDERS, REPEALING PROVISIONS RELATING TO WITHHOLDING ON
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