Bill Text: PA HB1169 | 2011-2012 | Regular Session | Introduced


Bill Title: Further providing for spousal income tax returns.

Spectrum: Slight Partisan Bill (Republican 22-11)

Status: (Introduced - Dead) 2011-03-23 - Referred to FINANCE [HB1169 Detail]

Download: Pennsylvania-2011-HB1169-Introduced.html

  

 

    

PRINTER'S NO.  1275

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1169

Session of

2011

  

  

INTRODUCED BY BARRAR, BENNINGHOFF, BOYD, D. COSTA, DAVIDSON, DAVIS, DeLUCA, DENLINGER, FARRY, GEIST, GOODMAN, HARHART, HARKINS, HARRIS, HESS, KAUFFMAN, KILLION, KORTZ, LONGIETTI, MARSHALL, METZGAR, MICOZZIE, MILNE, MURT, M. O'BRIEN, O'NEILL, PYLE, RAPP, READSHAW, REICHLEY, SAINATO, TALLMAN AND WATSON, MARCH 23, 2011

  

  

REFERRED TO COMMITTEE ON FINANCE, MARCH 23, 2011  

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," further providing for spousal income tax returns.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Section 331 of the act of March 4, 1971 (P.L.6,

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No.2), known as the Tax Reform Code of 1971, is amended by

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adding a subsection to read:

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Section 331.  Returns of Married Individuals, Deceased or

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Disabled Individuals and Fiduciaries.--* * *

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(e.1)  The surviving spouse of a deceased individual may file

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a joint return.

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* * *

 


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Section 2.  The addition of section 331(e.1) of the act shall

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apply to taxable years beginning after December 31, 2010.

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Section 3.  This act shall take effect in 60 days.

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