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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY CUTLER, GABLER, GEIST, GINGRICH, HARRIS, HUTCHINSON, KAUFFMAN, MURT, SWANGER AND VULAKOVICH, MARCH 14, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 2011 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," further providing for imposition of sales and use |
11 | tax and imposition of personal income tax. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Sections 202 and 302 of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, are amended |
16 | by adding subsections to read: |
17 | Section 202. Imposition of Tax.--* * * |
18 | (h) Notwithstanding any other provision of this act or any |
19 | other statute, if a general appropriation act is not enacted by |
20 | July 1 of any year, the imposition of tax under this article |
21 | shall be suspended until the date that a general appropriation |
22 | act is enacted for that year. |
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1 | Section 302. Imposition of Tax.--* * * |
2 | (c) Notwithstanding any other provision of this act or any |
3 | other statute, if a general appropriation act is not enacted by |
4 | July 1 of any year, the imposition of tax under this article |
5 | shall be suspended until the date that a general appropriation |
6 | act is enacted for that year. |
7 | Section 2. This act shall take effect in 60 days. |
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