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07/18/2024 01:01 AM
Pennsylvania General Assembly
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Bill Information - History

House Bill 952; Regular Session 2021-2022


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 exclusions from tax; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, 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; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.
PN 0965
Referred to FINANCE, March 17, 2021
PN 1310
Reported as amended, April 20, 2021
First consideration, April 20, 2021
Laid on the table, April 20, 2021
Removed from table, April 21, 2021
Second consideration, May 5, 2021
Re-committed to APPROPRIATIONS, May 5, 2021
Re-reported as committed, June 8, 2021
Third consideration and final passage, June 8, 2021 (177-26)
(Remarks see House Journal Page 802-803), June 8, 2021
In the Senate
Referred to FINANCE, June 9, 2021
Reported as committed, June 14, 2021
First consideration, June 14, 2021
Second consideration, June 15, 2021
Re-referred to APPROPRIATIONS, June 15, 2021
PN 1934
Re-reported as amended, June 25, 2021
Third consideration and final passage, June 25, 2021 (46-4)
In the House
Referred to RULES, June 25, 2021
Re-reported on concurrence, as committed, June 25, 2021
House concurred in Senate amendments, June 25, 2021 (170-31)
(Remarks see House Journal Page 1166-1168), June 25, 2021
Signed in House, June 25, 2021
Signed in Senate, June 25, 2021
Presented to the Governor, June 28, 2021
Approved by the Governor, June 30, 2021
Act No. 25 of 2021, June 30, 2021
* denotes current Printer's Number