SENATE AMENDED
PRIOR PRINTER'S NOS. 752, 1156
PRINTER'S NO. 1283
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
766
Session of
2021
INTRODUCED BY GREINER, ROTHMAN, RYAN, MILLARD, GROVE, MENTZER,
DUNBAR, WARREN, ZIMMERMAN, JAMES, WHEELAND, GILLEN AND
ORTITAY, MARCH 3, 2021
SENATOR HUTCHINSON, FINANCE, IN SENATE, AS AMENDED,
APRIL 19, 2021
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, providing for COVID-19
emergency finance and tax provision; and in corporate net
income tax, further providing for reports and payment of tax
and for extension of time to file 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 330.2. COVID-19 Emergency Finance and Tax
Provision.--(a) The General Assembly finds and declares that
there are circumstances under which it is impossible to
effectively comply with law relating to State finance or State
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