PRINTER'S NO. 1873
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1249
Session of
2020
INTRODUCED BY BOSCOLA AND A. WILLIAMS, AUGUST 11, 2020
REFERRED TO FINANCE, AUGUST 11, 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
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202 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 subsection to read:
Section 202. Imposition of Tax.--* * *
(a.1) The tax imposed under subsection (a) may not be
imposed on restaurants, bars and hotels during the Governor's
declaration of disaster emergency issued on March 6, 2020,
published at 50 Pa.B. 1644 (March 21, 2020), and any renewal
declaration. This subsection shall expire one hundred eighty
days after the effective date of this subsection.
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* * *
Section 2. The Secretary of Revenue shall transmit notice to
the Legislative Reference Bureau for publication in the
Pennsylvania Bulletin of the date which the Governor's
declaration of disaster emergency issued on March 6, 2020, is
terminated.
Section 3. This act shall take effect as follows:
(1) The addition of section 202(a.1) of the act shall
take effect May 1, 2020, or immediately, whichever is later.
(2) The remainder of this act shall take effect
immediately.
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