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| PRIOR PRINTER'S NO. 627 | PRINTER'S NO. 3515 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BEAR, AUMENT, BOYD, BROOKS, COHEN, CUTLER, DeLUCA, DENLINGER, FLECK, GABLER, GEIST, GILLEN, GINGRICH, GROVE, HARRIS, HESS, HICKERNELL, KAUFFMAN, LONGIETTI, MAJOR, MILLER, MUNDY, MURT, PICKETT, PYLE, RAPP, REICHLEY, SCHRODER, STERN, SWANGER, VULAKOVICH, YOUNGBLOOD, DAVIDSON AND QUINN, FEBRUARY 14, 2011 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 9, 2012 |
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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 the procedure for claiming |
11 | special tax provisions and for proof of eligibility. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Sections 336.1 and 336.2 of the act of March 4, |
15 | 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added |
16 | March 13, 1974 (P.L.179, No.32), are amended to read: |
17 | Section 336.1. Procedure for Claiming Special Tax |
18 | Provisions.--[The] (a) With the exception of the expedited |
19 | claim procedure as provided for under subsection (b), the |
20 | following procedures shall be employed for claiming the special |
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1 | tax provisions: |
2 | (1) The claimant may claim the special tax provisions upon |
3 | the expiration of his taxable year in connection with his filing |
4 | of an annual return under the provisions of this article. |
5 | Notwithstanding any other provisions of this article to the |
6 | contrary, the department shall have the power to promulgate such |
7 | rules or regulations as it may deem necessary to fairly and |
8 | reasonably implement the provisions of this section. |
9 | (2) If the claimant receives income as defined in this |
10 | article, other than compensation from an employer, he may claim |
11 | the special tax provisions in connection with his filing of |
12 | estimated tax returns. |
13 | (b) (1) The claimant may claim the special tax provisions |
14 | upon the expiration of the claimant's taxable year by filing a |
15 | certification of no tax liability in lieu of filing a tax |
16 | return, provided all of the following apply: |
17 | (i) The poverty income of the claimant, or the joint poverty |
18 | income of the claimant and claimant's spouse, for the taxable |
19 | year, does not exceed the poverty income limitations prescribed |
20 | by section 304(d)(1). |
21 | (ii) The claimant is entitled to one hundred per cent tax |
22 | forgiveness for the taxable year under section 304. |
23 | (iii) The claimant was not subject to tax withholding |
24 | pursuant to this article in the taxable year. |
25 | (iv) No tax was withheld on account of the claimant pursuant |
26 | to this article in the taxable year. |
27 | (v) The claimant was not subject to the estimated tax |
28 | payment requirements under this article in the taxable year. |
29 | (vi) The claimant made no estimated tax payments in the |
30 | taxable year. |
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1 | (vii) The claimant is not entitled to a tax refund for the |
2 | taxable year. |
3 | (viii) The filing status of the claimant has not changed |
4 | from the preceding tax year. |
5 | (ix) The claimant incurred no personal income tax liability |
6 | and was entitled to one hundred per cent tax forgiveness for the |
7 | preceding tax year under section 304 and claimed such tax |
8 | forgiveness by filing the appropriate tax schedule for the tax |
9 | year. |
10 | (2) The furnishing of false information on the certification |
11 | by the claimant shall constitute a violation of 18 Pa.C.S. § |
12 | 4904 (relating to unsworn falsification to authorities). Any |
13 | person who wilfully aids or assists in, or procures, counsels or |
14 | advises the preparation or presentation of a certification which |
15 | the person knew or should have known is fraudulent or is false | <-- |
16 | as to any material matter commits a misdemeanor and shall, upon |
17 | conviction, be sentenced to pay a fine not exceeding five |
18 | thousand dollars ($5,000) or to undergo imprisonment not |
19 | exceeding two years, or both. |
20 | (3) The department shall establish the form of the |
21 | certification that may be filed in lieu of a tax return under |
22 | this subsection. The certification form shall require that the |
23 | claimant indicate whether the certification is for an individual |
24 | or a joint return and,; whether there are any other dependents | <-- |
25 | and if so the number of dependents; and whether the claimant | <-- |
26 | qualified for senior citizens property tax and rent rebate |
27 | assistance as provided in Chapter 13 of the act of June 27, 2006 |
28 | (1st Sp.Sess., P.L.1873, No.1), known as the "Taxpayer Relief |
29 | Act," or for pharmaceutical assistance for the elderly, as |
30 | provided in Chapter 5 of the act of August 26, 1971 (P.L.351, |
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1 | No.91), known as the "State Lottery Law," during the prior |
2 | taxable year. The department shall develop rules, regulations |
3 | and procedures as it deems necessary to fairly and reasonably |
4 | implement the provisions of this subsection in a simple and |
5 | expeditious fashion. In establishing and developing the |
6 | certification form and rules, regulations and procedures, the |
7 | department shall not require the submission of any additional |
8 | form, return, report or schedule as a prerequisite or condition |
9 | to utilization of this expedited procedure for claiming special |
10 | tax forgiveness. |
11 | (4) Nothing in this subsection shall be construed to lessen |
12 | or curtail the power of the department to conduct examinations |
13 | under section 355 whenever such examinations are deemed |
14 | warranted in appropriate circumstances to ensure compliance with |
15 | this article. |
16 | Section 336.2. Proof of Eligibility.--The Department of |
17 | Revenue shall establish such rules, regulations, schedules or |
18 | other procedures as may be necessary for the submission and |
19 | establishment of proof of the eligibility of persons for the |
20 | special tax provisions or other matters relating to the |
21 | provisions of this act. [Such] Except as limited by the |
22 | provisions of section 336.1(b)(3), the procedures may include, |
23 | but not be limited to, the submission of requisite information |
24 | and certifications upon forms provided by the department, |
25 | including such special tax return or report forms as may be |
26 | necessary. |
27 | Section 2. This act shall apply to tax years commencing on |
28 | or after January 1, 2011. |
29 | Section 3. This act shall take effect immediately. |
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