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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY MUSTO, MELLOW, WAUGH, EARLL, KITCHEN, STOUT, WASHINGTON, LOGAN, RAFFERTY, BAKER, ORIE, ERICKSON, BRUBAKER, WOZNIAK, VOGEL, ALLOWAY, TARTAGLIONE, KASUNIC, O'PAKE, STACK, GREENLEAF, BROWNE AND FERLO, APRIL 3, 2009 |
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| REFERRED TO FINANCE, APRIL 3, 2009 |
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| AN ACT |
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1 | Relieving members of the United States Armed Forces or other |
2 | civilians serving in the Persian Gulf area or in support of |
3 | the armed forces from certain local tax filing deadlines; and |
4 | making an inconsistent repeal. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | Section 1. Short title. |
8 | This act shall be known and may be cited as the Local Tax |
9 | Filing Extension Act. |
10 | Section 2. Definitions. |
11 | The following words and phrases when used in this act shall |
12 | have the meanings given to them in this section unless the |
13 | context clearly indicates otherwise: |
14 | "Combat zone." An area designated by Presidential order as a |
15 | combat zone as described in section 7508 of the Internal Revenue |
16 | Code of 1986 (Public Law 99-514, 26 U.S.C. § 7508). |
17 | Section 3. Extension of tax deadlines. |
18 | (a) General rule.--The following individuals shall be |
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1 | accorded an extension of the legal deadline for the filing of |
2 | any tax return or the payment of any tax, as described in |
3 | section 6 without being subject to any interest, penalty or |
4 | other charges or forfeiture of eligibility for any discount |
5 | provided by law: |
6 | (1) Any resident of this Commonwealth serving in the |
7 | armed forces of the United States in a combat zone or who has |
8 | been ordered to active duty with the armed forces of the |
9 | United States prior to the legal deadline for the filing of |
10 | any tax return or the payment of any tax, as described in |
11 | section 6, shall have such deadline extended until the date |
12 | 180 days following the date of: |
13 | (i) the return of that resident to the United States |
14 | or prior duty station; |
15 | (ii) release from active duty; or |
16 | (iii) release of the resident from a military or |
17 | veterans hospital in the case of a service-connected |
18 | injury. |
19 | (2) Any resident of this Commonwealth serving in a |
20 | civilian capacity in support of the United States Armed |
21 | Forces in a combat zone or serving outside the boundaries of |
22 | this Commonwealth in support of the armed forces prior to the |
23 | legal deadline for the filing of any tax return or the |
24 | payment of any tax, as described in section 6, shall have |
25 | such deadlines extended until the date 180 days following: |
26 | (i) the date of the return of that employee to this |
27 | Commonwealth; or |
28 | (ii) the date designated by Presidential Executive |
29 | order as the date of termination of combative activities |
30 | in the combat zone, whichever occurs first. |
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1 | (3) Any spouse of an individual qualifying under |
2 | paragraph (1) or (2) shall have the same rights and be |
3 | subject to the same restrictions as provided in this |
4 | subsection. |
5 | (b) Liability waived.-- |
6 | (1) The estate of any individual covered under |
7 | subsection (a)(1) or (2) who dies while serving in a combat |
8 | zone or dies as a result of injuries received while in a |
9 | combat zone shall not be liable for payment of any tax |
10 | described in section 6 owed by the decedent for the year of |
11 | death and for the year immediately preceding the year of |
12 | death. |
13 | (2) The tax liability for any tax described in section 6 |
14 | of a spouse of any individual covered under subsection (a)(1) |
15 | or (2) who dies while serving in a combat zone or dies as a |
16 | result of injuries received while in a combat zone shall be |
17 | waived by the political subdivision for both the year of |
18 | death and the immediate prior year and all tax revenue |
19 | received from the spouse by the political subdivision either |
20 | through a previously filed return or employer withholding |
21 | shall be refunded to the spouse. |
22 | Section 4. Time extension information. |
23 | Any local taxing authority which issues any notice relating |
24 | to a delinquent return or overdue tax payment shall include |
25 | information relating to any time extension available under this |
26 | act. |
27 | Section 5. Repeal. |
28 | The act of March 26, 1991 (P.L.3, No.2), entitled "An act |
29 | authorizing local taxing authorities the option of relieving |
30 | members of the United States Armed Forces or other civilians |
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1 | serving in the Persian Gulf area or in support of such armed |
2 | forces from certain local tax filing deadlines," is repealed |
3 | insofar as it is inconsistent with this act. |
4 | Section 6. Applicability. |
5 | The provisions of this act shall apply to the following taxes |
6 | imposed or collected under the act of August 5, 1932 (Sp.Sess., |
7 | P.L.45, No.45), referred to as the Sterling Act, the act of |
8 | March 10, 1949 (P.L.30, No.14), known as the Public School Code |
9 | of 1949, the act of December 31, 1965 (P.L.1257, No.511), known |
10 | as The Local Tax Enabling Act, any of the various county and |
11 | municipal codes and any other applicable statute: |
12 | (1) Real property taxes. |
13 | (2) Earned income taxes. |
14 | (3) Intangible personal property taxes. |
15 | (4) Per capita taxes. |
16 | (5) Occupation taxes. |
17 | (6) Occupational privilege taxes. |
18 | (7) Emergency services and municipal tax. |
19 | Section 7. Retroactivity. |
20 | This act shall be retroactive to March 19, 2003. |
21 | Section 8. Effective date. |
22 | This act shall take effect immediately. |
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