H0766B0752A00659 NAD:JMT 04/05/21 #90 A00659
AMENDMENTS TO HOUSE BILL NO. 766
Sponsor: REPRESENTATIVE GREINER
Printer's No. 752
Amend Bill, page 1, line 10, by inserting after "penalties,""
in personal income tax, providing for COVID-19 emergency
finance and tax provision; and
Amend Bill, page 1, lines 15 through 17, by striking out all
of said lines and inserting
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 330.2. COVID-19 Emergency Finance and Tax
Provision.--(a) The General Assembly finds and declares that
there are circumstances under which it is impossible to
effectively comply with law relating to State finance or State
tax and during such circumstances, it is necessary for
Commonwealth agencies to exercise temporary powers and duties
provided under this section.
(b) (1) This subsection provides temporary authority to the
department to deal with State taxation during the state of
disaster emergency announced by the Governor's March 6, 2020,
proclamation of disaster emergency, and any renewal of the state
of disaster emergency.
(2) The department shall disregard the period after April
14, 2021, and before May 17, 2021, in the calculation of
interest, a penalty or an addition to tax for failure to meet an
extended deadline under section 330.
(3) This subsection shall expire May 31, 2021.
(c) (1) This subsection provides temporary authority to the
Department of Community and Economic Development to deal with
local taxation during the state of disaster emergency announced
by the Governor's March 6, 2020, proclamation of disaster
emergency, and any renewal of the state of disaster emergency.
(2) During the state of disaster emergency under paragraph
(1), the Department of Community and Economic Development shall
coordinate with the governing bodies and local agencies of
political subdivisions to do all of the following:
(i) Extend filing and payment deadlines for local taxes
under Chapter 5 of the act of December 31, 1965, known as the
Local Tax Enabling Act, and related statutory provisions,
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ordinances and resolutions so that the deadlines coincide with
the filing deadline for a tax return and payment of section 330.
(ii) Disregard the period after April 14, 2021, and before
May 17, 2021, in the calculation of interest, a penalty or an
addition to tax for failure to meet an extended deadline under
subparagraph (i)
(3) This subsection shall expire May 31, 2021.
Section 2. Sections 403(a)(1) and (e) and 405 of the act are
amended to read:
Amend Bill, page 3, line 12, by striking out "2" and
inserting
3
Amend Bill, page 3, line 15, by striking out "3" and
inserting
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