THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY CUTLER, BROOKS, GABLER, GEIST, MOUL, PYLE, ROAE, SWANGER AND VULAKOVICH, JULY 20, 2009

REFERRED TO COMMITTEE ON FINANCE, JULY 20, 2009  

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," further providing for imposition of sales and use

tax and imposition of personal income tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Sections 202 and 302 of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, are amended

by adding subsections to read:

Section 202.  Imposition of Tax.--* * *

(h)  Notwithstanding any other provision of this act or any

other statute, if a general appropriation act is not enacted by

July 1 of any year, the imposition of tax under this article

shall be suspended until the date that a general appropriation

act is enacted for that year.

Section 302.  Imposition of Tax.--* * *

(c)  Notwithstanding any other provision of this act or any

other statute, if a general appropriation act is not enacted by

July 1 of any year, the imposition of tax under this article

shall be suspended until the date that a general appropriation

act is enacted for that year.

Section 2.  This act shall take effect in 60 days.