PRINTER'S NO. 1058
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
926
Session of
2019
INTRODUCED BY GREINER, DUNBAR, RYAN, PICKETT, MILLARD,
ZIMMERMAN, MENTZER, BERNSTINE, LAWRENCE, COX, PEIFER, FEE AND
SANCHEZ, MARCH 25, 2019
REFERRED TO COMMITTEE ON FINANCE, MARCH 25, 2019
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 personal income tax, further providing for tax
withheld, for withholding tax requirement for nonemployer
payors, for information statement for nonemployer payors, for
information statement for payees, for time for filing payors'
returns, for payment of taxes withheld for nonemployer payors
and for liability for withheld taxes, repealing provisions
relating to payor's liability for withheld taxes, further
providing for bulk and auction sales and transfers and
notice, repealing provisions relating to payor's failure to
withhold, providing for annual withholding return, repealing
provisions relating to withholding on income and to annual
withholding statement and further providing for interest and
for additions, penalties and fees.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 312, 316.2, 317.1, 317.2, 318.1, 319.1
and 320 of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, are amended to read:
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