SENATE AMENDED
PRIOR PRINTER'S NOS. 0245, 3167, 3951
PRINTER'S NO. 4110
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
245
Session of
2015
INTRODUCED BY DUNBAR, BARRAR, COHEN, EVANKOVICH, GODSHALL,
A. HARRIS, LAWRENCE, MILLARD, MURT, PICKETT, SACCONE, GABLER,
REESE, MACKENZIE AND MICCARELLI, JANUARY 28, 2015
AS AMENDED ON SECOND CONSIDERATION, IN SENATE, OCTOBER 24, 2016
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
local taxes, further providing for definitions, for payroll
tax, for payment of tax to other political subdivisions or
states as credit or deduction and withholding tax and, for
tax limitations AND FOR LIMITATIONS ON ASSESSMENT; IN
OPTIONAL OCCUPATIONAL TAX ELIMINATION, FURTHER PROVIDING FOR
INCOME TAX RATE LIMITS; in consolidated collection of local
income taxes, further providing for definitions, for
declaration and payment of income taxes, for tax collection
committees, for powers and duties of Department of Community
and Economic Development, for powers and duties of tax
officer and for withholding and remittance; and, in
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