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04/24/2024 08:52 PM
Pennsylvania State Senate
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=S&SPick=20170&cosponId=21522
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Senate Co-Sponsorship Memoranda

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Senate of Pennsylvania
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: December 20, 2016 03:21 PM
From: Senator Mike Folmer
To: All Senate members
Subject: Local Tax Enabling Act Amendments
 
Shortly, I plan to introduce legislation to clarify various provisions of the Local Tax Enabling Act (Act 32 of 2008) in conjunction with changes I was able to have signed into law as Act 150 of 2016. I plan to introduce these proposed changes in three separate bills:
  • Add safe harbor estimated tax provisions for all taxpayers (i.e., last year’s tax)
  • Eliminate the need to file “zero annual local tax returns” (i.e., when no taxes are owed)
  • Clarify whether local tax collections agencies may require e-filings by employers filing quarterly, rather than standard DCED forms
While admittedly technical, these changes are nonetheless important for taxpayers and employers – especially farmers. I hope you will consider cosponsoring one or more.



Document #1

Introduced as SB481

Description: #1:  safe harbor estimated tax provisions  (add safe harbor estimated tax provisions for all taxpayers [i.e., last year’s tax])
 

Document #2

Introduced as SB482

Description: #2:  “zero tax returns”  (eliminate the need to file “zero annual local tax returns” [i.e., when no taxes are owed])
 

Document #3

Introduced as SB483

Description: #3:  use of standard DCED forms  (clarify whether local tax collections agencies may require e-filings by employers filing quarterly, rather than standard DCED forms)