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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY WAUGH, EARLL, BAKER, FARNESE, ORIE, FONTANA, SOLOBAY, RAFFERTY, GREENLEAF, ERICKSON, PILEGGI, TOMLINSON, TARTAGLIONE, D. WHITE, BOSCOLA, FOLMER, SCHWANK, BRUBAKER, COSTA, ALLOWAY, BROWNE AND BREWSTER, JUNE 10, 2011 |
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| REFERRED TO FINANCE, JUNE 10, 2011 |
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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 of married |
11 | individuals, deceased or disabled individuals and |
12 | fiduciaries. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. Section 331(e) of the act of March 4, 1971 |
16 | (P.L.6, No.2), known as the Tax Reform Code of 1971, repealed |
17 | and added August 31, 1971 (P.L.362, No.93), is amended to read: |
18 | Section 331. Returns of Married Individuals, Deceased or |
19 | Disabled Individuals and Fiduciaries.--* * * |
20 | (e) The return for any deceased individual shall be made and |
21 | filed by his executor, administrator, or other person charged |
22 | with his property. If the decedent was married, the return for |
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1 | the decedent shall be made separate or joint and filed by the |
2 | surviving spouse. |
3 | * * * |
4 | Section 2. The amendment of section 331(e) of the act shall |
5 | apply to tax years beginning after December 31, 2011. |
6 | Section 3. This act shall take effect in 60 days. |
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