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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY REICHLEY, CALTAGIRONE, CARROLL, EVERETT, FLECK, GEIST, GOODMAN, GRELL, HARHART, HESS, HORNAMAN, KILLION, LONGIETTI, MANN, MARSICO, MILNE, O'NEILL, PETRI, READSHAW, SWANGER, VULAKOVICH, WAGNER AND WATSON, FEBRUARY 14, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 2011 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," further providing for income tax returns. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Section 331(e) of the act of March 4, 1971 |
14 | (P.L.6, No.2), known as the Tax Reform Code of 1971, added |
15 | August 31, 1971 (P.L.362, No.93), is amended and the section is |
16 | amended by adding subsections to read: |
17 | Section 331. Returns of Married Individuals, Deceased or |
18 | Disabled Individuals and Fiduciaries.--* * * |
19 | (e) [The] Except as provided under subsections (e.1) and |
20 | (e.2), the final return for any deceased individual shall be |
21 | made and filed by his executor, administrator, or other [person] |
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1 | personal representative charged with his property. |
2 | (e.1) (1) A surviving spouse may file a joint return for |
3 | the year in which his or her spouse died if the joint return |
4 | could have been filed if both spouses were living for the entire |
5 | taxable year. |
6 | (2) If a personal representative, executor or administrator |
7 | is appointed on behalf of the deceased spouse before the tax |
8 | return is filed, the surviving spouse may not file a joint |
9 | return without the consent of the fiduciary. Both the fiduciary |
10 | and the surviving spouse must sign the joint return. The |
11 | surviving spouse may file a joint return with the deceased |
12 | spouse if the deceased spouse did not previously file a return |
13 | for that taxable year and if a personal representative, executor |
14 | or administrator has not been appointed by the time the joint |
15 | return is made or before the due date for filing the return of |
16 | the surviving spouse, including extensions. If the surviving |
17 | spouse properly files a joint return under this paragraph, the |
18 | fiduciary may supersede the surviving spouse by filing a |
19 | separate return for the decedent within one year after the due |
20 | date, including extensions. Any joint return improperly filed by |
21 | the surviving spouse or disaffirmed by the fiduciary shall be |
22 | treated as a separate return of the survivor. The surviving |
23 | spouse shall be required to file an amended return. |
24 | (e.2) If both taxpayers die during the same tax year, a |
25 | joint final return may be filed if a joint return could have |
26 | been filed had both spouses lived for the entire taxable year |
27 | and with the consent of the personal representatives, executors |
28 | or administrators of both deceased spouses under subsection |
29 | (e.1) by the due date, including extensions, of the joint tax |
30 | return. Both fiduciaries must sign the joint return. |
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1 | * * * |
2 | Section 2. This act shall apply to taxable years beginning |
3 | after December 31, 2009. |
4 | Section 3. This act shall take effect immediately. |
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