A00808
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
283
Session of
2015
INTRODUCED BY F. KELLER, BARRAR, CUTLER, GROVE, HARHAI, KORTZ,
McGINNIS, MILLARD, READSHAW, SAYLOR AND GABLER,
FEBRUARY 2, 2015
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 2, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax for education, further providing for
exclusions from sales and use tax.
in tax for education, further providing for definitions, for
imposition of tax, for computation of tax, for exclusions
from tax, for credit against tax, for licenses, for
definitions, for imposition of tax, for time for filing
returns, for tax held in trust for the Commonwealth, for
discount, for assessment to recover erroneous refunds, for
refund of sales tax attributed to bad debt, for refunds,
providing for assessment after refunds, further providing for
interest, for additions to tax, for crimes and for keeping of
records; and providing for transfers;
in personal income tax, further providing for imposition, for
classes of income and for special poverty provisions;
establishing the Property Tax and Rent Relief Account; and
providing for restricted account and transfers to the
Property Tax Relief Fund;
in corporate net income tax, further providing for definitions,
for imposition, for reports and for payment of tax;
in bank and trust company shares, further providing for
imposition, for taxable amount, for apportionment and for
definitions;
in cigarette tax, further providing for incidence and rate of
tax and for floor tax;
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