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06/16/2024 06:02 PM
Pennsylvania General Assembly
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Bill Information - History

House Bill 542; Regular Session 2017-2018


Printer's No.(PN):
Short Title:
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions, for imposition of tax and for exclusions from tax, providing for marketplace providers and marketplace sellers and further providing for remote sales reports; in personal income tax, providing for the Pennsylvania ABLE Savings Program Tax Exemption, repealing provisions relating to contribution for Korea/Vietnam Memorial National Education Center, further providing for operational provisions, providing for definitions, further providing for requirement of withholding tax, providing for withholding tax requirement for non-employer payors, further providing for information statement, providing for information statement for non-employer payors and for information statement for payees, further providing for time for filing withholding returns, providing for time for filing payors' returns, further providing for payment of taxes withheld, providing for payment of taxes withheld for non-employer payors, further providing for liability for withheld taxes, providing for payor's liability for withheld taxes and for payor's failure to withhold, further providing for amount of withholding tax and for treatment of nonresident partners, members or shareholders, providing for withholding on income and for annual withholding statement and further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions and providing for qualified manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for exempt parties; providing for tax credit eligibility; in entertainment production tax credit, further providing for definitions and for credit for qualified film production expenses, providing for film production tax credit districts and establishing the Entertainment Economic Enhancement Program; in city revitalization and improvement zones, further providing for certifications, for restrictions and for transfer of property; in neighborhood improvement zones, providing for transfer of property; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, further providing for additional keystone opportunity zones; in inheritance tax, further providing for timely mailing treated as timely filing and payment; in Public Transportation Assistance Fund, further providing for fund; providing for fireworks; in procedure and administration, further providing for petition for reassessment and for review by board; providing for tobacco master settlement payment revenue bonds and sale of revenue; making related repeals; and making editorial changes.
PN 0568
Referred to FINANCE, Feb. 17, 2017
PN 1563
Reported as amended, April 25, 2017
First consideration, April 25, 2017
Laid on the table, April 25, 2017
Removed from table, April 26, 2017
Second consideration, May 8, 2017
Re-committed to APPROPRIATIONS, May 8, 2017
Re-reported as committed, May 9, 2017
Third consideration and final passage, May 9, 2017 (176-18)
In the Senate
Referred to FINANCE, May 15, 2017
Reported as committed, June 26, 2017
First consideration, June 26, 2017
Second consideration, June 27, 2017
Re-referred to APPROPRIATIONS, June 27, 2017
PN 2259
Re-reported as amended, July 26, 2017
Third consideration and final passage, July 27, 2017 (26-24)
(Remarks see Senate Journal Page 881-887), July 27, 2017
In the House
Referred to RULES, Sept. 8, 2017
PN 2536
Amended in House Committee on RULES, Oct. 3, 2017
Re-reported on concurrence, as amended, Oct. 3, 2017
Re-committed to RULES, Oct. 17, 2017
PN 2598
Re-reported on concurrence, as amended, Oct. 17, 2017
House concurred in Senate amendments, as amended by the House, Oct. 17, 2017 (102-88)
(Remarks see House Journal Page 1673-1678), Oct. 17, 2017
In the Senate
Re-reported on concurrence, as committed, Oct. 25, 2017
Senate concurred in House amendments to Senate amendments, Oct. 25, 2017 (29-21)
Signed in House, Oct. 25, 2017
Signed in Senate, Oct. 25, 2017
Presented to the Governor, Oct. 26, 2017
Approved by the Governor, Oct. 30, 2017
Act No. 43 of 2017, Oct. 30, 2017
* denotes current Printer's Number