PRINTER'S NO. 2780
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2368
Session of
2022
INTRODUCED BY MAKO, FLOOD, HENNESSEY, M. MACKENZIE, McNEILL,
GUENST, HAMM, ZIMMERMAN AND ROZZI, MARCH 8, 2022
REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2022
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; and establishing the Senior Citizen
Additional Property Tax Rebate Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
and the section is amended by adding a subsection to read:
Section 202. Imposition of Tax.--(a) There is hereby
imposed upon each separate sale at retail of tangible personal
property or services, as defined herein, within this
Commonwealth a tax of six and one-half per cent of the purchase
price, which tax shall, except as otherwise provided, be
collected by the vendor or any other person required by this
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
article from the purchaser, and shall be paid over to the
Commonwealth as herein provided.
(a.1) A restricted revenue account is established within the
Treasury Department to be known as the Senior Citizen Additional
Property Tax Rebate Fund. The one-half per cent increase
collected on or after the effective date of this subsection
shall be placed into the fund for the implementation of an
additional property tax rebate for eligible claimants under
section 1314 of the act of June 27, 2006 (1st Sp.Sess.,
P.L.1873, No.1), known as the Taxpayer Relief Act.
* * *
Section 2. This act shall take effect in 60 days.
20220HB2368PN2780 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12