PRINTER'S NO. 2365
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2058
Session of
2021
INTRODUCED BY MAKO, PICKETT, IRVIN, R. MACKENZIE, ROTHMAN, RYAN,
DUNBAR, JAMES, HENNESSEY AND SCHLEGEL CULVER,
NOVEMBER 5, 2021
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 5, 2021
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
consolidated collection of local income taxes, further
providing for declaration and payment of income taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 502(c)(1), (2)(iii) and (4) of the act of
December 31, 1965 (P.L.1257, No.511), known as The Local Tax
Enabling Act, are amended to read:
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Section 502. Declaration and payment of income taxes.
* * *
(c) Declaration and payment.--Except as provided in
subsections (a)(2) and (d), taxpayers shall declare and pay
income taxes as follows:
(1) Every taxpayer shall[, on or before April 15 of the
succeeding year,] make and file with the resident tax
officer, a final return showing the amount of taxable income
received during the period beginning January 1 of the current
year and ending December 31 of the current year, the total
amount of tax due on the taxable income, the amount of tax
paid, the amount of tax that has been withheld under section
512 and the balance of tax due. All amounts reported shall be
rounded to the nearest whole dollar. At the time of filing
the final return, the taxpayer shall pay the resident tax
officer the balance of the tax due or shall make demand for
refund or credit in the case of overpayment. Taxpayers may
use the Annual Local Earned Income Tax Return form available
from the department's publicly accessible Internet website to
file the final return.
(2) * * *
(iii) Every taxpayer shall[, on or before April 15
of the succeeding year,] make and file with the resident
tax officer a final return showing the amount of net
profits earned or received based on the method of
accounting used by the taxpayer during the period
beginning January 1 of the current year, and ending
December 31 of the current year, the total amount of tax
due on the net profits and the total amount of tax paid.
At the time of filing the final return, the taxpayer
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shall pay to the resident tax officer the balance of tax
due or shall make demand for refund or credit in the case
of overpayment. Any taxpayer may, in lieu of paying the
fourth quarterly installment of the estimated tax, elect
to make and file with the resident tax officer on or
before January 31 of the succeeding year, the final
return.
* * *
(4) The filing deadline of a final return under
subsection (c)(1) and (c)(2)(iii) shall coincide with the
filing deadline for a tax return under section 330(a) of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971. If any date prescribed in this section for
filing or payment of tax should fall on a Saturday, Sunday or
legal holiday, the taxpayer may file or make payment on the
next business day.
* * *
Section 2. The amendment of section 502(c)(1), (2)(iii) and
(4) of the act shall apply to a final return first due after the
effective date of this section.
Section 3. This act shall preempt and supersede any
ordinance, resolution or rule of any political subdivision, tax
collection officer or tax collection committee.
Section 4. This act shall take effect immediately.
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