Bill Text: PA HB847 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for returns of married individuals, deceased or disabled individuals and fiduciaries.

Spectrum: Moderate Partisan Bill (Republican 34-10)

Status: (Introduced - Dead) 2009-03-11 - Referred to FINANCE [HB847 Detail]

Download: Pennsylvania-2009-HB847-Introduced.html

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PRINTER'S NO. 960
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 847 Session of2009
INTRODUCED BY REICHLEY, BEYER, BOYD, BRENNAN, CARROLL, CREIGHTON, CUTLER, DALLY, DENLINGER, EVERETT, FAIRCHILD, FRANKEL, GEIST, GOODMAN, GRELL, HESS, HORNAMAN, KILLION, KORTZ, LONGIETTI, MANN, METZGAR, MILLARD, MILLER, MILNE, MURT, MUSTIO, PHILLIPS, PICKETT, PYLE, RAPP, READSHAW, ROCK, ROHRER, ROSS, STEVENSON, SWANGER, TRUE, VULAKOVICH, WATSON, YOUNGBLOOD AND QUINN, MARCH 11, 2009
REFERRED TO COMMITTEE ON FINANCE, MARCH 11, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," further providing for returns of married
individuals, deceased or disabled individuals and
fiduciaries.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 331(e) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, added
August 31, 1971 (P.L.362, No.93), is amended to read:
Section 331. Returns of Married Individuals, Deceased or
Disabled Individuals and Fiduciaries.--* * *
(e) The return for any deceased individual shall be made and
filed by his executor, administrator, or other person charged
with his property. If the decedent was married, the return for
the decedent shall be made separate or joint and filed by the
surviving spouse.
* * *
Section 2. The amendment of section 331(e) of the act shall
apply to tax years beginning after December 31, 2009.
Section 3. This act shall take effect in 60 days.
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