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| PRIOR PRINTER'S NO. 2116 | PRINTER'S NO. 2998 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| 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 |
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| AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, DECEMBER 9, 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 returns for deceased |
11 | persons. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 331(e) of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, added |
16 | August 31, 1971 (P.L.362, No.93), is amended and the section is |
17 | amended by adding a subsection to read: |
18 | Section 331. Returns of Married Individuals, Deceased or |
19 | Disabled Individuals and Fiduciaries.--* * * |
20 | (e) [The] Except as provided in subsection (e.1), the return |
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1 | for any deceased individual shall be made and filed by his |
2 | executor, administrator, or other person charged with his |
3 | property. |
4 | (e.1) A surviving spouse may file a joint return for the |
5 | year in which his or her spouse died if a joint return could |
6 | have been filed if both spouses were living for the entire |
7 | taxable year. |
8 | * * * |
9 | Section 2. The addition of section 331(e.1) of the act shall | <-- |
10 | apply to taxable years beginning after December 31, 2009. |
11 | Section 2 3. This act shall take effect in 60 days. | <-- |
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