PRINTER'S NO. 1692
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1150
Session of
2020
INTRODUCED BY BOSCOLA, MAY 11, 2020
REFERRED TO FINANCE, MAY 11, 2020
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
time for filing withholding returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 318 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 318. Time for Filing Withholding Returns.--* * *
(c) For the 2020-2021 fiscal year, at the employer's
request, employers required to deduct and withhold tax under
section 316.1(a) shall be exempted from the first quarter
remittances to the department for those filings and have the
department collect the first quarter withholdings across the
remaining three quarters.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Section 2. This act shall take effect immediately.
20200SB1150PN1692 - 2 -
1