1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," further providing for declarations of estimated 
11tax.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 325(d) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May 
1612, 1999 (P.L.26, No.4), is amended to read:

17Section 325. Declarations of Estimated Tax.--* * *

18(d) Except as hereinafter provided, the date for filing a
19declaration of estimated tax shall depend upon when the resident
20or nonresident individual, trust or estate determines that his

1or its income on which no tax has been withheld under this
2article can reasonably be expected to exceed [eight thousand
3dollars ($8,000)] twenty thousand dollars ($20,000) in the
4taxable year, as follows:

5(1) If the determination is made on or before April 1 of the
6taxable year, a declaration of estimated tax shall be filed no
7later than April 15 of the taxable year.

8(2) If the determination is made after April 1 but before
9June 2 of the taxable year, the declaration shall be filed no
10later than June 15 of such year.

11(3) If the determination is made after June 1 but before
12September 2 of the taxable year, the declaration shall be filed
13no later than September 15 of such year.

14(4) If the determination is made after September 1 of the
15taxable year, the declaration shall be filed no later than
16January 15 of the year succeeding the taxable year.

17* * *

18Section 2. This act shall take effect in 60 days.