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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| 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 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 11, 2009 |
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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 requirement of withholding |
11 | tax. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 316 of the act of March 4, 1971 (P.L.6, |
15 | No.2), known as the Tax Reform Code of 1971, added August 31, |
16 | 1971 (P.L.362, No.93), is amended to read: |
17 | Section 316. Requirement of Withholding Tax.--[Every] (a) |
18 | Except as provided under subsection (b), every employer |
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1 | maintaining an office or transacting business within this |
2 | Commonwealth and making payment of compensation [(i)] (1) to a |
3 | resident individual, or [(ii)] (2) to a nonresident individual |
4 | taxpayer performing services on behalf of such employer within |
5 | this Commonwealth, shall deduct and withhold from such |
6 | compensation for each payroll period a tax computed in such |
7 | manner as to result, so far as practicable, in withholding from |
8 | the employe's compensation during each calendar year an amount |
9 | substantially equivalent to the tax reasonably estimated to be |
10 | due for such year with respect to such compensation. The method |
11 | of determining the amount to be withheld shall be prescribed by |
12 | regulations of the department. |
13 | (b) Subsection (a) shall not apply to the withholding of tax |
14 | from compensation of any resident or nonresident individual |
15 | serving in the armed forces of the United States in an area |
16 | designated by the President of the United States by Executive |
17 | Order as a combat zone as described under section 7508 of the |
18 | Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § |
19 | 7508), as amended, at any time during the period designated by |
20 | the President by Executive Order as the period of combatant |
21 | activities in the combat zone or hospitalized as a result of |
22 | injury received while serving in the combat zone during such |
23 | time. |
24 | Section 2. This act shall take effect in 60 days. |
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