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08/12/2022 10:16 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20210&cosponId=36432
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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted: October 29, 2021 10:16 AM
From: Representative Zachary Mako
To: All House members
Subject: Tax Filing Deadlines
 
In the near future, I intend to introduce legislation that will ensure the due date to file final local Earned Income and Net Profit Tax returns are consistent with that of the state Personal Income Tax and Federal income tax returns.
 
As you may recall, for each of the past two tax years, the Internal Revenue Service/Treasury Department extended the final federal income tax filing deadline, and by operation of Pennsylvania law, the final state income tax deadline automatically extended to the same date. Unfortunately, there is no similar provision when it comes to the final local Earned Income Tax or Net Profits Tax returns, as the Local Tax Enabling Act of 1965, the act that authorizes these taxes and prescribes the deadlines for residents to file returns, requires final returns by a hard date of April 15th. This resulted in uncertainly for many Pennsylvanians that fortunately, was able to be clarified by the General Assembly for the two affected tax years.
 
In order to avoid any such confusion should future extensions be announced, my legislation will simply require final returns for the aforementioned taxes to be filed by the deadline that “coincides with the filing deadline for [a final income] tax return”. Without an extension, this will continue to occur on April 15th annually as prescribed in current law, but in the event such an extension is announced, this measure will provide the certainty that is essential for good tax policy.
 
I respectfully ask for your consideration to join me as a co-sponsor.
 



Introduced as HB2058