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Senate of Pennsylvania
Session of 2015 - 2016 Regular Session

MEMORANDUM

Posted: December 11, 2014 02:21 PM
From: Senator Mike Folmer
To: All Senate members
Subject: Local Tax Enabling Amendments
 
In the near future, I plan to reintroduce my Senate Bill 491 as unanimously passed by the full Senate. The previous cosponsors of SB 491 were: Folmer, Eichelberger, Vogel, White, Pileggi, Alloway, Hutchinson, and Browne.

As passed by the full Senate, this legislation proposes amendments to the Local Tax Enabling Act that build upon the reforms of Act 32 of 2008 relating to the consolidated collection of local income taxes.

The proposed changes include:
  • Incorporate farmer estimated tax provisions to parallel those used by the Pennsylvania Department of Revenue
  • Change the due date of returns if the last day of the month falls on a Saturday, Sunday, or legal holiday
  • Add safe harbor estimated tax provisions (i.e., last year’s income, this year’s rates)
  • Add income-based exception to estimated tax requirements
  • Drop duplicative declaration of income provisions
Thank you for your consideration.



Introduced as SB356