PA HB761 | 2011-2012 | Regular Session
Status
Summary
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions, for exclusions from tax, for time for filing returns, for time of payment, for assessment and for collection of tax; in personal income tax, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries, for requirements concerning returns, notices, records and statements, for assessment and for additions, penalties and fees; in corporate net income tax, further providing for definitions, for extension of time to file reports, for changes made by Federal Government and for assessments; in insurance premiums tax, further providing for definitions and for imposition of tax; in realty transfer tax, further providing for definitions, for excluded transactions, for documents relating to associations or corporations and members, partners, stockholders or shareholders thereof, for acquired company and for assessment and notice of tax and review; in cigarette tax, further providing for definitions; in research and development tax credit, further providing for limitation on credits and for termination; in film production tax credit, further providing for definitions, for credit for qualified film production expenses, for carrying and assigning credits and for limitations; in educational improvement tax credit, further providing for definitions, for qualification and application, for tax credit and for limitations; providing for a resource manufacturing tax credit, for an educational opportunity scholarship program, for a rehabilitation of historic structures tax credit and a community-based services tax credit; in tax credit for new jobs, further providing for definitions, for application process and for tax credit; in neighborhood assistance tax credit, further providing for definitions and for tax credit; in malt beverage tax, further providing for assessment by department; in inheritance tax, further providing for definitions and for transfers not subject to tax; in procedure and administration, further providing for petition for reassessment and for petition procedure and providing for compromise by secretary; in general provisions, further providing for petitions for refunds and providing for administrative bank attachment for accounts of obligors to the Commonwealth; making related repeals; abrogating a regulation; and providing for applicability.
Title
In sales and use tax, further providing for definitions, for exclusions from tax, for time for filing returns, for time of payment, for assessment and for collection of tax; in personal income tax, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries, for requirements concerning returns, notices, records and statements, for assessment and for additions, penalties and fees; in corporate net income tax, further providing for definitions, for extension of time to file reports, for changes made by Federal Government and for assessments; in insurance premiums tax, further providing for definitions and for imposition of tax; in realty transfer tax, further providing for definitions, for excluded transactions, for documents relating to associations or corporations and members, partners, stockholders or shareholders thereof, for acquired company and for assessment and notice of tax and review; in cigarette tax, further providing for definitions; in research and development tax credit, further providing for limitation on credits and for termination; in film production tax credit, further providing for definitions, for credit for qualified film production expenses, for carrying and assigning credits and for limitations; in educational improvement tax credit, further providing for definitions, for qualification and application, for tax credit and for limitations; providing for a resource manufacturing tax credit, for an educational opportunity scholarship program, for a rehabilitation of historic structures tax credit and a community-based services tax credit; in tax credit for new jobs, further providing for definitions, for application process and for tax credit; in neighborhood assistance tax credit, further providing for definitions and for tax credit; in malt beverage tax, further providing for assessment by department; in inheritance tax, further providing for definitions and for transfers not subject to tax; in procedure and administration, further providing for petition for reassessment and for petition procedure and providing for compromise by secretary; in general provisions, further providing for petitions for refunds and providing for administrative bank attachment for accounts of obligors to the Commonwealth; making related repeals; abrogating a regulation; and providing for applicability.
Sponsors
Roll Calls
2012-06-30 - HB 761 PN 3894, CONCUR (Y: 140 N: 56 NV: 0 Abs: 5) [PASS]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, BRADFORD (Y: 82 N: 114 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, WHITE (Y: 85 N: 111 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, DEAN (Y: 82 N: 114 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, CONCUR IN HOUSE AMENDMENTS TO SENATE AMENDMENTS (Y: 48 N: 1 NV: 0 Abs: 0) [PASS]
2012-06-30 - Reported as Committed (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2012-06-29 - HB 761 PN 3883, FINAL PASSAGE (Y: 43 N: 6 NV: 0 Abs: 0) [PASS]
2012-06-29 - HB 761 PN 3883, A12888, STACK AMENDMENT NO. A-12888 (Y: 20 N: 29 NV: 0 Abs: 0) [FAIL]
2012-05-21 - Re-Reported as Amended (Y: 24 N: 0 NV: 2 Abs: 0) [PASS]
2012-04-03 - Reported as Amended (Y: 10 N: 0 NV: 1 Abs: 0) [PASS]
2011-12-12 - HB 761 PN 2590, FP (Y: 191 N: 0 NV: 0 Abs: 12) [PASS]
2011-12-07 - HB 761 PN 2590, 2011 A6952, GERMANE, CUTLER (Y: 88 N: 106 NV: 0 Abs: 9) [FAIL]
2011-12-07 - HB 761 PN 2590, 2011 A6893, STURLA (Y: 74 N: 120 NV: 0 Abs: 9) [FAIL]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, BRADFORD (Y: 82 N: 114 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, WHITE (Y: 85 N: 111 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, 2011 A, SUSP RULES, DEAN (Y: 82 N: 114 NV: 0 Abs: 5) [FAIL]
2012-06-30 - HB 761 PN 3894, CONCUR IN HOUSE AMENDMENTS TO SENATE AMENDMENTS (Y: 48 N: 1 NV: 0 Abs: 0) [PASS]
2012-06-30 - Reported as Committed (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2012-06-29 - HB 761 PN 3883, FINAL PASSAGE (Y: 43 N: 6 NV: 0 Abs: 0) [PASS]
2012-06-29 - HB 761 PN 3883, A12888, STACK AMENDMENT NO. A-12888 (Y: 20 N: 29 NV: 0 Abs: 0) [FAIL]
2012-05-21 - Re-Reported as Amended (Y: 24 N: 0 NV: 2 Abs: 0) [PASS]
2012-04-03 - Reported as Amended (Y: 10 N: 0 NV: 1 Abs: 0) [PASS]
2011-12-12 - HB 761 PN 2590, FP (Y: 191 N: 0 NV: 0 Abs: 12) [PASS]
2011-12-07 - HB 761 PN 2590, 2011 A6952, GERMANE, CUTLER (Y: 88 N: 106 NV: 0 Abs: 9) [FAIL]
2011-12-07 - HB 761 PN 2590, 2011 A6893, STURLA (Y: 74 N: 120 NV: 0 Abs: 9) [FAIL]
History
| Date | Chamber | Action |
|---|---|---|
| 2012-07-02 | Senate | Act No. 85 |
| 2012-07-02 | Senate | Approved by the Governor |
| 2012-07-02 | Senate | Presented to the Governor |
| 2012-06-30 | Senate | Signed in Senate |
| 2012-06-30 | Senate | Signed in House |
| 2012-06-30 | Senate | Senate concurred in House amendments to Senate amendments (48-1) |
| 2012-06-30 | Senate | Re-reported on concurrence, as committed |
| 2012-06-30 | Senate | Referred to RULES AND EXECUTIVE NOMINATIONS |
| 2012-06-30 | Senate | In the Senate |
| 2012-06-30 | House | House concurred in Senate amendments, as amended by the House (140-56) |
| 2012-06-30 | House | Re-reported on concurrence, as amended |
| 2012-06-30 | House | Re-committed to RULES |
| 2012-06-29 | House | Re-reported on concurrence, as committed |
| 2012-06-29 | House | Referred to RULES |
| 2012-06-29 | House | In the House |
| 2012-06-29 | Senate | Third consideration and final passage (43-6) |
| 2012-06-29 | Senate | Re-reported as amended |
| 2012-06-18 | Senate | Re-committed to APPROPRIATIONS |
| 2012-05-23 | Senate | Second consideration |
| 2012-05-21 | Senate | Re-reported as amended |
| 2012-05-01 | Senate | Re-referred to APPROPRIATIONS |
| 2012-04-03 | Senate | First consideration |
| 2012-04-03 | Senate | Reported as amended |
| 2011-12-14 | Senate | Referred to FINANCE |
| 2011-12-12 | Senate | In the Senate |
| 2011-12-12 | House | Third consideration and final passage (191-0) |
| 2011-12-12 | House | Re-reported as committed |
| 2011-12-07 | House | Re-committed to APPROPRIATIONS |
| 2011-12-07 | House | Second consideration |
| 2011-12-06 | House | Removed from table |
| 2011-10-19 | House | Laid on the table |
| 2011-10-19 | House | First consideration |
| 2011-10-19 | House | Reported as amended |
| 2011-02-23 | House | Referred to FINANCE |
