PRINTER'S NO. 852
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
780
Session of
2019
INTRODUCED BY HICKERNELL, PICKETT, SCHMITT, READSHAW, GREINER,
BERNSTINE, STAATS, ZIMMERMAN, BARRAR, B. MILLER, DUNBAR,
SAYLOR, RYAN, MENTZER, CIRESI, MARSHALL, JAMES, KEEFER,
MILLARD, DeLUCA, MASSER AND SAINATO, MARCH 11, 2019
REFERRED TO COMMITTEE ON FINANCE, MARCH 11, 2019
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
declarations of estimated tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 325(d) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 325. Declarations of Estimated Tax.--* * *
(d) Except as hereinafter provided, the date for filing a
declaration of estimated tax shall depend upon when the resident
or nonresident individual, trust or estate determines that his
or its income on which no tax has been withheld under this
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