![](data:image/svg+xml;base64,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)
SENATE AMENDED
PRIOR PRINTER'S NOS. 1573, 1750
PRINTER'S NO. 2683
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1198
Session of
2015
INTRODUCED BY DUNBAR, BARRAR, GROVE, LAWRENCE, MILLARD, MURT,
MUSTIO, PEIFER, PETRI, REESE, GABLER, KORTZ, JOZWIAK, ADOLPH
AND BARBIN, MAY 13, 2015
SENATOR BROWNE, APPROPRIATIONS, IN SENATE, RE-REPORTED AS
AMENDED, DECEMBER 18, 2015
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," IN TAX FOR EDUCATION, FURTHER PROVIDING FOR
CRIMES; AND, in corporate net income tax, providing for
amended reports.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
SECTION 1. SECTION 268(B) OF THE ACT OF MARCH 4, 1971
(P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, AMENDED
JUNE 29, 2002 (P.L.559, NO.89), IS AMENDED AND THE SECTION IS
AMENDED BY ADDING SUBSECTIONS TO READ:
<--
<--
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21