Bill Text: PA HB879 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for requirement of withholding tax.

Spectrum: Slight Partisan Bill (Republican 43-19)

Status: (Introduced - Dead) 2009-03-11 - Referred to FINANCE [HB879 Detail]

Download: Pennsylvania-2009-HB879-Introduced.html

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PRINTER'S NO. 992
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 879 Session of2009
INTRODUCED BY CUTLER, BARRAR, BELFANTI, BEYER, BOYD, BRENNAN, CALTAGIRONE, CAUSER, CLYMER, CREIGHTON, DENLINGER, EVERETT, FAIRCHILD, GEIST, GEORGE, GIBBONS, GINGRICH, GOODMAN, GRELL, GROVE, GRUCELA, HARPER, HELM, HENNESSEY, HICKERNELL, HORNAMAN, HUTCHINSON, JOSEPHS, KAUFFMAN, MAHER, MAJOR, MANN, MARSHALL, METZGAR, MICOZZIE, MILLARD, MOUL, MURT, OBERLANDER, M. O'BRIEN, O'NEILL, PALLONE, PASHINSKI, PETRARCA, PICKETT, PYLE, READSHAW, ROAE, ROHRER, SCAVELLO, SIPTROTH, K. SMITH, STERN, STEVENSON, SWANGER, TRUE, TURZAI, VULAKOVICH, 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 requirement of withholding
tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 316 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 316. Requirement of Withholding Tax.--[Every] (a)
Except as provided under subsection (b), every employer
maintaining an office or transacting business within this
Commonwealth and making payment of compensation [(i)] (1) to a
resident individual, or [(ii)] (2) to a nonresident individual
taxpayer performing services on behalf of such employer within
this Commonwealth, shall deduct and withhold from such
compensation for each payroll period a tax computed in such
manner as to result, so far as practicable, in withholding from
the employe's compensation during each calendar year an amount
substantially equivalent to the tax reasonably estimated to be
due for such year with respect to such compensation. The method
of determining the amount to be withheld shall be prescribed by
regulations of the department.
(b) Subsection (a) shall not apply to the withholding of tax
from compensation of any resident or nonresident individual
serving in the armed forces of the United States in an area
designated by the President of the United States by Executive
Order as a combat zone as described under section 7508 of the
Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. §
7508), as amended, at any time during the period designated by
the President by Executive Order as the period of combatant
activities in the combat zone or hospitalized as a result of
injury received while serving in the combat zone during such
time.
Section 2. This act shall take effect in 60 days.
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