PA HB542 | 2017-2018 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 3-0)
Status: Passed on October 30 2017 - 100% progression
Action: 2017-10-30 - Act No. 43
Text: Latest bill text (Amended) [PDF]

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 imposition of tax and for exclusions from tax, providing for marketplace providers and marketplace sellers and further providing for remote sales reports; in personal income tax, providing for the Pennsylvania ABLE Savings Program Tax Exemption, repealing provisions relating to contribution for Korea/Vietnam Memorial National Education Center, further providing for operational provisions, providing for definitions, further providing for requirement of withholding tax, providing for withholding tax requirement for non-employer payors, further providing for information statement, providing for information statement for non-employer payors and for information statement for payees, further providing for time for filing withholding returns, providing for time for filing payors' returns, further providing for payment of taxes withheld, providing for payment of taxes withheld for non-employer payors, further providing for liability for withheld taxes, providing for payor's liability for withheld taxes and for payor's failure to withhold, further providing for amount of withholding tax and for treatment of nonresident partners, members or shareholders, providing for withholding on income and for annual withholding statement and further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions and providing for qualified manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for exempt parties; providing for tax credit eligibility; in entertainment production tax credit, further providing for definitions and for credit for qualified film production expenses, providing for film production tax credit districts and establishing the Entertainment Economic Enhancement Program; in city revitalization and improvement zones, further providing for certifications, for restrictions and for transfer of property; in neighborhood improvement zones, providing for transfer of property; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, further providing for additional keystone opportunity zones; in inheritance tax, further providing for timely mailing treated as timely filing and payment; in Public Transportation Assistance Fund, further providing for fund; providing for fireworks; in procedure and administration, further providing for petition for reassessment and for review by board; providing for tobacco master settlement payment revenue bonds and sale of revenue; making related repeals; and making editorial changes.

Tracking Information

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Title

In sales and use tax, further providing for definitions, for imposition of tax and for exclusions from tax, providing for marketplace providers and marketplace sellers and further providing for remote sales reports; in personal income tax, providing for the Pennsylvania ABLE Savings Program Tax Exemption, repealing provisions relating to contribution for Korea/Vietnam Memorial National Education Center, further providing for operational provisions, providing for definitions, further providing for requirement of withholding tax, providing for withholding tax requirement for non-employer payors, further providing for information statement, providing for information statement for non-employer payors and for information statement for payees, further providing for time for filing withholding returns, providing for time for filing payors' returns, further providing for payment of taxes withheld, providing for payment of taxes withheld for non-employer payors, further providing for liability for withheld taxes, providing for payor's liability for withheld taxes and for payor's failure to withhold, further providing for amount of withholding tax and for treatment of nonresident partners, members or shareholders, providing for withholding on income and for annual withholding statement and further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions and providing for qualified manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for exempt parties; providing for tax credit eligibility; in entertainment production tax credit, further providing for definitions and for credit for qualified film production expenses, providing for film production tax credit districts and establishing the Entertainment Economic Enhancement Program; in city revitalization and improvement zones, further providing for certifications, for restrictions and for transfer of property; in neighborhood improvement zones, providing for transfer of property; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, further providing for additional keystone opportunity zones; in inheritance tax, further providing for timely mailing treated as timely filing and payment; in Public Transportation Assistance Fund, further providing for fund; providing for fireworks; in procedure and administration, further providing for petition for reassessment and for review by board; providing for tobacco master settlement payment revenue bonds and sale of revenue; making related repeals; and making editorial changes.

Sponsors


Roll Calls

2017-10-25 - Senate - Senate Floor: HB 542 PN 2598, CONCUR IN HOUSE AMENDMENTS TO SENATE AMENDMENTS (Y: 29 N: 21 NV: 0 Abs: 0) [PASS]
2017-10-25 - Senate - Senate Rules And Executive Nominations: Re-Reported as Committed (Y: 13 N: 3 NV: 0 Abs: 0) [PASS]
2017-10-17 - House - House Rules: Adopt Amendment A04076 (Y: 15 N: 0 NV: 3 Abs: 0) [PASS]
2017-10-17 - House - House Rules: Re-report Bill As Amended (Y: 15 N: 0 NV: 3 Abs: 0) [PASS]
2017-10-17 - House - House Floor: HB 542 PN 2598, CONCUR (Y: 102 N: 88 NV: 1 Abs: 11) [PASS]
2017-10-17 - House - House Floor: HB 542 PN 2598, REED, MOT PROCEED WITH BILL (Y: 136 N: 49 NV: 6 Abs: 11) [PASS]
2017-10-03 - House - House Rules: Adopt Amendment A03647 (Y: 16 N: 0 NV: 2 Abs: 0) [PASS]
2017-10-03 - House - House Rules: Re-report Bill As Amended (Y: 16 N: 0 NV: 2 Abs: 0) [PASS]
2017-07-27 - Senate - Senate Floor: HB 542 PN 2259, FINAL PASSAGE (Y: 26 N: 24 NV: 0 Abs: 0) [PASS]
2017-07-26 - Senate - Senate Appropriations: Re-Reported as Amended (Y: 15 N: 5 NV: 2 Abs: 0) [PASS]
2017-06-26 - Senate - Senate Finance: Reported as Committed (Y: 9 N: 1 NV: 0 Abs: 0) [PASS]
2017-05-09 - House - House Appropriations: Re-report Bill As Committed (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2017-05-09 - House - House Floor: HB 542 PN 1563, FP (Y: 176 N: 18 NV: 0 Abs: 9) [PASS]
2017-04-25 - House - House Finance: Report Bill As Amended (Y: 15 N: 0 NV: 1 Abs: 0) [PASS]
2017-04-25 - House - House Finance: Adopt Amendment A00939 (Y: 15 N: 0 NV: 1 Abs: 0) [PASS]

History

DateChamberAction
2017-10-30SenateAct No. 43
2017-10-30SenateApproved by the Governor
2017-10-26SenatePresented to the Governor
2017-10-25SenateSigned in Senate
2017-10-25SenateSigned in House
2017-10-25SenateSenate concurred in House amendments to Senate amendments (29-21)
2017-10-25SenateRe-reported on concurrence, as committed
2017-10-18SenateReferred to RULES AND EXECUTIVE NOMINATIONS
2017-10-17SenateIn the Senate
2017-10-17HouseHouse concurred in Senate amendments, as amended by the House (102-88)
2017-10-17HouseRe-reported on concurrence, as amended
2017-10-17HouseRe-committed to RULES
2017-10-03HouseRe-reported on concurrence, as amended
2017-10-03HouseAmended in House Committee on RULES
2017-09-08HouseReferred to RULES
2017-07-27HouseIn the House
2017-07-27SenateThird consideration and final passage (26-24)
2017-07-26SenateRe-reported as amended
2017-06-27SenateRe-referred to APPROPRIATIONS
2017-06-27SenateSecond consideration
2017-06-26SenateFirst consideration
2017-06-26SenateReported as committed
2017-05-15SenateReferred to FINANCE
2017-05-09SenateIn the Senate
2017-05-09HouseThird consideration and final passage (176-18)
2017-05-09HouseRe-reported as committed
2017-05-08HouseRe-committed to APPROPRIATIONS
2017-05-08HouseSecond consideration
2017-04-26HouseRemoved from table
2017-04-25HouseLaid on the table
2017-04-25HouseFirst consideration
2017-04-25HouseReported as amended
2017-02-17HouseReferred to FINANCE

Pennsylvania State Sources

TypeSource
Summaryhttp://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2017&sind=0&body=H&type=B&bn=542
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=0542&pn=0568
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=0542&pn=1563
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=0542&pn=2259
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=0542&pn=2536
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=0542&pn=2598
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=16&theDate=04/25/2017&RollCallId=288
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=16&theDate=04/25/2017&RollCallId=289
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2017&sess_ind=0&rc_body=H&rc_nbr=323
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=4&theDate=05/09/2017&RollCallId=386
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummary.cfm?sYear=2017&sInd=0&chamber=S&cteeCde=25&theDate=06/26/2017&RollCallId=335
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummary.cfm?sYear=2017&sInd=0&chamber=S&cteeCde=3&theDate=07/26/2017&RollCallId=429
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2017&sess_ind=0&rc_body=S&rc_nbr=265
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=44&theDate=10/03/2017&RollCallId=953
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=44&theDate=10/03/2017&RollCallId=952
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2017&sess_ind=0&rc_body=H&rc_nbr=767
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2017&sess_ind=0&rc_body=H&rc_nbr=768
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=44&theDate=10/17/2017&RollCallId=1024
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2017&sInd=0&cteeCde=44&theDate=10/17/2017&RollCallId=1023
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummary.cfm?sYear=2017&sInd=0&chamber=S&cteeCde=17&theDate=10/25/2017&RollCallId=531
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2017&sess_ind=0&rc_body=S&rc_nbr=324

Bill Comments

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