PRINTER'S NO. 1367
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1284
Session of
2021
INTRODUCED BY DeLUCA, KINSEY, RYAN, ROZZI, SANCHEZ, ROWE,
NEILSON AND WARREN, APRIL 26, 2021
REFERRED TO COMMITTEE ON FINANCE, APRIL 26, 2021
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
consolidated collection of local income taxes, further
providing for declaration and payment of income taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 502(c)(4) and (5) of the act of December
31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
Act, are amended to read:
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
Section 502. Declaration and payment of income taxes.
* * *
(c) Declaration and payment.--Except as provided in
subsections (a)(2) and (d), taxpayers shall declare and pay
income taxes as follows:
* * *
(4) If any date prescribed in this section for filing or
payment of tax should fall on a Saturday, Sunday or legal
holiday, the taxpayer may file or make payment on the next
business day. Notwithstanding any other provision of law, if
a filing deadline is extended under section 330 of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971, a deadline to file a return under this section shall be
extended so that the deadline coincides with the filing
deadline for a tax return and payment under section 330 of
the Tax Reform Code of 1971.
(5) Every taxpayer subject to the declaration and
payment provisions under this section shall be deemed to have
met the requirements and therefore not be subject to a
penalty so long as one of the following safe harbor
exceptions is met:
(i) Make four equal, timely estimated payments equal
to 100% of the prior year's tax less any earned income
tax withheld for the current year.
(ii) Make four equal, timely estimated payments
equal to 90% of the current year's tax less any earned
income tax withheld for the current year.
(iii) The filing was due on April 15, 2021.
* * *
Section 2. This act shall take effect immediately.
20210HB1284PN1367 - 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