PRINTER'S NO. 153
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
274
Session of
2015
INTRODUCED BY TARTAGLIONE, YUDICHAK, BREWSTER, BLAKE, SCHWANK,
COSTA, STACK, FONTANA, FARNESE, HUGHES AND LEACH,
JANUARY 16, 2015
REFERRED TO FINANCE, JANUARY 16, 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 corporate net income tax, further providing
for definitions, for imposition of tax, for reports and
payment of tax and for consolidated reports; and, in general
provisions, further providing for underpayment of estimated
tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 401(3)1(a) and (b) and 2(a) and (5) of
the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971, amended or added December 23, 1983 (P.L.370,
No.90), July 1, 1985 (P.L.78, No.29), August 4, 1991 (P.L.97,
No.22), May 12, 1999 (P.L.26, No.4), June 22, 2001 (P.L.353,
No.23), June 29, 2002 (P.L.559, No.89), October 9, 2009
(P.L.451, No.48), July 2, 2012 (P.L.751, No.85) and July 9, 2013
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