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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2013 - 2014 Regular Session


Posted: June 18, 2013 03:16 PM
From: Representative R. Lee James
To: All House members
Subject: Legislation - Additional Citation Authority for Employer Withholding Tax Delinquents
In the near future, I plan to introduce legislation to assist the Department of Revenue's (the department) efforts in collecting delinquent Employer Withholding Tax due to the Commonwealth of Pennsylvania.

Currently, Act 46 of 2003 provides the department with citation authority against sales tax licensees with tax delinquencies. This proposal would develop a similar type of citation process for taxpayers without sales tax licenses that are delinquent for employer withholding to address noncompliance. It is important to note that we are talking about taxes withheld by the employer from an employees paycheck that are never remitted to the Commonwealth.

This tool will assist by strengthening the enforcement program focused on delinquent business taxpayers. The department, via its field agents, does not possess adequate tools to enforce collections from delinquent taxpayers not licensed for sales tax. This tool would compel employer withholding compliance through the filing of citations with magisterial district judges. The department experience suggests that much of the benefit - increased tax compliance and collections - is achieved through multiple enforcement tools.

I invite you to join me in co-sponsoring this legislation. Please contact my office at 783-8188 if you have any questions.

Introduced as HB1589