Bill Text: PA HB974 | 2009-2010 | Regular Session | Introduced

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Bill Title: Defining "personal identification number"; and further providing for personal income tax filing.

Spectrum: Slight Partisan Bill (Republican 42-14)

Status: (Introduced - Dead) 2009-03-18 - Referred to FINANCE [HB974 Detail]

Download: Pennsylvania-2009-HB974-Introduced.html

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PRINTER'S NO. 1128
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 974 Session of2009
INTRODUCED BY ADOLPH, BARRAR, KILLION, BAKER, BOYD, BRENNAN, CREIGHTON, CUTLER, DENLINGER, EVERETT, FLECK, GEIST, GEORGE, GILLESPIE, GINGRICH, HALUSKA, HARRIS, HENNESSEY, HESS, HICKERNELL, KORTZ, KOTIK, LONGIETTI, MARSICO, MELIO, MILLER, MOUL, MUSTIO, O'NEILL, PAYNE, PEIFER, PETRARCA, PHILLIPS, PICKETT, PYLE, QUINN, RAPP, READSHAW, REICHLEY, SAYLOR, SIPTROTH, SONNEY, STABACK, STERN, STEVENSON, J. TAYLOR, TRUE, VULAKOVICH, WHEATLEY AND YUDICHAK, MARCH 18, 2009
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 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," defining "personal identification number"; and
further providing for personal income tax filing.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
phrase "as amended" and refers to no other date, in which case
the reference shall be to the Internal Revenue Code of 1986 as
it exists as of the time of application of this article. The
following words, terms and phrases when used in this article
shall have the meaning ascribed to them in this section except
where the context clearly indicates a different meaning:
* * *
(o.0) "Personal identification number" means a taxpayer's
Social Security number or whatever other form of numerical
identification prescribed, approved or used by the Department of
Revenue.
* * *
Section 2. Section 332 of the act, added August 31, 1971
(P.L.362, No.93), is amended to read:
Section 332. Time and Place for Filing Returns and Paying
Tax.--A person required to make and file a return under this
article shall, without assessment, notice or demand, pay any tax
due thereon to the department on or before the date fixed for
filing such return (determined without regard to any extension
of time for filing the return). The department shall prescribe
by regulation the place for filing and return, declaration,
statement, or other document required pursuant to this article
and for payment of any tax. The department may not require a
taxpayer to furnish more than the last four digits of the
taxpayer's personal identification number as part of a personal
income tax return filing.
Section 3. This act shall take effect immediately.
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