PRIOR PRINTER'S NO. 1093
PRINTER'S NO. 1630
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1059
Session of
2021
INTRODUCED BY HICKERNELL, BROOKS, CIRESI, DUNBAR, FREEMAN,
GREINER, JAMES, JOZWIAK, MENTZER, MILLARD, PICKETT, RYAN,
SAINATO, SAYLOR, THOMAS, ZIMMERMAN AND RADER, MARCH 31, 2021
AS AMENDED, COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
MAY 26, 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, further providing for
declarations of estimated tax. IN PERSONAL INCOME TAX,
FURTHER PROVIDING FOR WITHHOLDING TAX REQUIREMENT FOR
NONEMPLOYER PAYORS, FOR INFORMATION STATEMENT FOR NONEMPLOYER
PAYORS, FOR INFORMATION STATEMENT FOR PAYEES AND FOR
DECLARATIONS OF ESTIMATED TAX, PROVIDING FOR ELECTRONIC
PAYMENT AND FURTHER PROVIDING FOR REQUIREMENTS CONCERNING
RETURNS, NOTICES, RECORDS AND STATEMENTS AND FOR ADDITIONS,
PENALTIES AND FEES.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 325(d) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
SECTION 1. SECTIONS 316.2(A), 317.1, 317.2 AND 325(D) OF THE
ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE
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