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PRINTER'S NO. 2183
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1921
Session of
2021
INTRODUCED BY STRUZZI, PICKETT, RYAN, HILL-EVANS, CIRESI, BURGOS
AND JOZWIAK, SEPTEMBER 28, 2021
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 28, 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
refund or credit of overpayment and for restrictions on
refunds.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 346(a) 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 346. Refund or Credit of Overpayment.--(a) In the
case of any payment of tax not due under this article, the
department may credit the amount of such overpayment against any
liability in respect of the tax imposed by this article on the
part of the person who made the overpayment and shall refund any
balance to such person or, if the overpayment was made by a
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person who subsequently dies, to the next of kin in accordance
with section 347(b).
* * *
Section 2. Section 347(a) of the act is amended and the
section is amended by adding subsections to read:
Section 347. Restrictions on Refunds.--(a) A credit or
refund may be [made] issued under section 346:
(1) By reason of the overpayment of an installment of
estimated tax;
(2) Upon reassessment;
(3) Upon the filing of a final return or amended final
return showing any overpayment of tax.
(b) (1) In the case of overpayment of tax made by a person
who subsequently dies, a refund may be issued under section
346(a) to the executor, administrator or other personal
representative of the decedent.
(2) In the case of overpayment of tax made by a person who
subsequently dies and no estate has been opened for the
decedent, the department may issue or reissue a refund under
section 346(a) in the name of the decedent's next of kin,
provided that the next of kin presents to the department all of
the following prior to issuing or reissuing a refund:
(i) A certified death certificate with the same name as the
decedent.
(ii) A sworn affidavit under the penalties of 18 Pa.C.S. ยง
4904 (relating to unsworn falsification to authorities) setting
forth the relationship of the claimant to the decedent, the
existence or nonexistence of a duly appointed personal
representative of the decedent and any other persons that may be
entitled to make a claim to the decedent's refund.
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(iii) Other information determined by the department to be
necessary in order to issue or reissue a refund.
(3) The department shall develop a form and may promulgate
regulations providing for issuance or reissuance of a refund
under this subsection.
(c) As used in this section, the term "next of kin" means a
surviving spouse, child, mother or father or sister or brother
of the decedent, with preference given in that order.
Section 3. This act shall apply to an overpayment of tax
made by a decedent taxpayer for taxable years beginning after
December 31, 2018.
Section 4. This act shall take effect immediately.
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