Bill Text: PA HB1675 | 2009-2010 | Regular Session | Amended


Bill Title: Further providing for returns for deceased persons.

Spectrum: Moderate Partisan Bill (Democrat 17-5)

Status: (Introduced - Dead) 2009-12-14 - Re-committed to APPROPRIATIONS [HB1675 Detail]

Download: Pennsylvania-2009-HB1675-Amended.html

  

 

PRIOR PRINTER'S NO. 2116

PRINTER'S NO.  2998

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1675

Session of

2009

  

  

INTRODUCED BY SEIP, BARRAR, BELFANTI, CARROLL, CREIGHTON, DONATUCCI, GIBBONS, GOODMAN, GRUCELA, HALUSKA, MIRABITO, MURPHY, READSHAW, SCAVELLO, SIPTROTH, K. SMITH, SWANGER, TALLMAN, HORNAMAN, PASHINSKI, KORTZ AND MAHONEY, JUNE 12, 2009

  

  

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, DECEMBER 9, 2009   

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," further providing for returns for deceased

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persons.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Section 331(e) of the act of March 4, 1971

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(P.L.6, No.2), known as the Tax Reform Code of 1971, added

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August 31, 1971 (P.L.362, No.93), is amended and the section is

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amended by adding a subsection to read:

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Section 331.  Returns of Married Individuals, Deceased or

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Disabled Individuals and Fiduciaries.--* * *

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(e)  [The] Except as provided in subsection (e.1), the return

 


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for any deceased individual shall be made and filed by his

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executor, administrator, or other person charged with his

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property.

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(e.1)  A surviving spouse may file a joint return for the

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year in which his or her spouse died if a joint return could

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have been filed if both spouses were living for the entire

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taxable year.

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* * *

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Section 2.  The addition of section 331(e.1) of the act shall

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apply to taxable years beginning after December 31, 2009.

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Section 2 3.  This act shall take effect in 60 days.

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