1Relieving members of the United States Armed Forces or other
2civilians serving in a combat zone or in support of the armed
3forces from certain local tax filing deadlines; and making an
4inconsistent repeal.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1.  Short title.

8This act shall be known and may be cited as the Local Tax
9Filing Extension Act.

10Section 2.  Definitions.

11The following words and phrases when used in this act shall
12have the meanings given to them in this section unless the
13context clearly indicates otherwise:

14"Combat zone."  An area designated by Presidential order as a 
15combat zone as described in section 7508 of the Internal Revenue 
16Code of 1986 (Public Law 99-514, 26 U.S.C. § 7508).

17Section 3.  Extension of tax deadlines.

1(a)  General rule.--The following individuals shall be
2accorded an extension of the legal deadline for the filing of
3any tax return or the payment of any tax, as described in
4section 6 without being subject to any interest, penalty or
5other charges or forfeiture of eligibility for any discount
6provided by law:

7(1)  Any resident of this Commonwealth serving in the
8armed forces of the United States in a combat zone or who has
9been ordered to active duty with the armed forces of the
10United States prior to the legal deadline for the filing of
11any tax return or the payment of any tax, as described in
12section 6, shall have such deadline extended until the date
13180 days following the date of:

14(i)  the return of that resident to the United States
15or prior duty station;

16(ii)  release from active duty; or

17(iii)  release of the resident from a military or
18veterans hospital in the case of a service-connected
19injury.

20(2)  Any resident of this Commonwealth serving in a
21civilian capacity in support of the United States Armed
22Forces in a combat zone or serving outside the boundaries of
23this Commonwealth in support of the armed forces prior to the
24legal deadline for the filing of any tax return or the
25payment of any tax, as described in section 6, shall have
26such deadlines extended until the date 180 days following:

27(i)  the date of the return of that employee to this
28Commonwealth; or

29(ii)  the date designated by Presidential Executive
30order as the date of termination of combative activities

1in the combat zone, whichever occurs first.

2(3)  Any spouse of an individual qualifying under
3paragraph (1) or (2) shall have the same rights and be
4subject to the same restrictions as provided in this
5subsection.

6(b)  Liability waived.--

7(1)  The estate of any individual covered under
8subsection (a)(1) or (2) who dies while serving in a combat
9zone or dies as a result of injuries received while in a
10combat zone shall not be liable for payment of any tax
11described in section 6 owed by the decedent for the year of
12death and for the year immediately preceding the year of
13death.

14(2)  The tax liability for any tax described in section 6
15of a spouse of any individual covered under subsection (a)(1)
16or (2) who dies while serving in a combat zone or dies as a
17result of injuries received while in a combat zone shall be
18waived by the political subdivision for both the year of
19death and the immediate prior year and all tax revenue
20received from the spouse by the political subdivision either
21through a previously filed return or employer withholding
22shall be refunded to the spouse.

23Section 4.  Time extension information.

24Any local taxing authority which issues any notice relating
25to a delinquent return or overdue tax payment shall include
26information relating to any time extension available under this
27act.

28Section 5.  Inconsistent repeal.

29The act of March 26, 1991 (P.L.3, No.2), entitled "An act 
30authorizing local taxing authorities the option of relieving 

1members of the United States Armed Forces or other civilians 
2serving in the Persian Gulf area or in support of such armed 
3forces from certain local tax filing deadlines," is repealed 
4insofar as it is inconsistent with this act.

5Section 6.  Applicability.

6The provisions of this act shall apply to the following taxes 
7imposed or collected under the act of August 5, 1932 (Sp.Sess., 
8P.L.45, No.45), referred to as the Sterling Act, the act of 
9March 10, 1949 (P.L.30, No.14), known as the Public School Code 
10of 1949, the act of December 31, 1965 (P.L.1257, No.511), known 
11as The Local Tax Enabling Act, any of the various county and 
12municipal codes and any other applicable statute:

13(1)  Real property taxes.

14(2)  Earned income taxes.

15(3)  Intangible personal property taxes.

16(4)  Per capita taxes.

17(5)  Occupation taxes.

18(6)  Occupational privilege taxes.

19(7)  Emergency services and municipal tax.

20Section 7.  Retroactivity.

21This act shall be retroactive to March 19, 2003.

22Section 8.  Effective date.

23This act shall take effect immediately.