PRINTER'S NO. 1985
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1756
Session of
2021
INTRODUCED BY ZIMMERMAN, PICKETT, HAMM, JOZWIAK, JAMES, COX AND
MILLARD, JULY 30, 2021
REFERRED TO COMMITTEE ON FINANCE, JULY 30, 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
examination.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 355 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 355. Examination.--The department, or any agent
authorized in writing by it, is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer,
and to require the production of a copy of his return as made to
and filed with the Federal Government, if one was so made and
filed in order to verify the accuracy of any return made, or if
no return was made, to ascertain and assess the tax imposed by
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this article. The department or its agent shall examine in
person, at the physical location of the taxpayer, any requested
books, papers and records if the requested books, papers and
records comprise twenty-five pages or more in total. The
department shall provide the taxpayer written notification of an
in-person examination of the requested books, papers and records
fourteen business days prior to the in-person examination. Every
such taxpayer or supposed taxpayer is hereby directed and
required to give to the department or its duly authorized agent
the means, facilities and opportunity for such examinations and
investigations as are hereby provided and authorized. The
department is hereby authorized to examine any person under oath
concerning any income which was or should have been returned for
taxation, and to this end may compel the production of books,
papers and records and the attendance of all persons, whether as
parties or witnesses, whom it believes have knowledge of such
income. The procedure for such hearing or examination shall be
the same as that provided by "The Fiscal Code" relating to
inquisitorial powers of fiscal officers.
Section 2. This act shall take effect in 60 days.
20210HB1756PN1985 - 2 -
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