PRINTER'S NO. 3551
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2401
Session of
2020
INTRODUCED BY KULIK, SCHLOSSBERG, KINSEY, MARKOSEK, BARRAR,
SOLOMON, McNEILL, HOHENSTEIN, MURT, SANCHEZ, RYAN, ULLMAN,
STEPHENS, HILL-EVANS, MALAGARI, ROZZI, READSHAW, HEFFLEY,
DONATUCCI, KEEFER, FRANKEL AND GALLOWAY, APRIL 14, 2020
REFERRED TO COMMITTEE ON FINANCE, APRIL 14, 2020
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 sales and use tax, further providing for time
for filing returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 217(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a clause to read:
Section 217. Time for Filing Returns.--(a) Quarterly and
Monthly Returns:
* * *
(10) Notwithstanding any other provision of this article,
the department shall grant an automatic extension of time of
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forty-five days for filing a return and remitting payment in
accordance with this article as a result of a public health
emergency. For purposes of this clause, a "public health
emergency" means an occurrence or imminent threat of a disease
or other medical condition that adversely affects the health of
individuals or groups of individuals within this Commonwealth
and that is the subject of a declaration by the Governor of
disaster emergency under 35 Pa.C.S. ยง 7301(c) (relating to
general authority of Governor), including, but not limited to,
the proclamation of disaster emergency issued by the Governor on
March 6, 2020, published at 50 Pa.B. 1644 (March 21, 2020), and
any renewal of the state of disaster emergency.
* * *
Section 2. This act shall take effect immediately.
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