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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY MENSCH, PILEGGI, GREENLEAF, WAUGH, ORIE, EICHELBERGER, VOGEL, YAW, FOLMER, PICCOLA, ARGALL, BREWSTER, ALLOWAY, KASUNIC, D. WHITE, M. WHITE, PIPPY AND BOSCOLA, JANUARY 21, 2011 |
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| REFERRED TO FINANCE, JANUARY 21, 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," in personal income tax, further providing for |
11 | imposition of income tax; and freezing certain funds for |
12 | programs. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. Section 302 of the act of March 4, 1971 (P.L.6, |
16 | No.2), known as the Tax Reform Code of 1971, amended December |
17 | 23, 2003 (P.L.250, No.46), is amended to read: |
18 | Section 302. Imposition of Tax.--(a) Every resident |
19 | individual, estate or trust shall be subject to, and shall pay |
20 | for the privilege of receiving each of the classes of income |
21 | hereinafter enumerated in section 303, a tax upon each dollar of |
22 | income received by that resident during that resident's taxable |
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1 | year at the rate [of three and seven hundredths per cent] as |
2 | prescribed under subsection (c). |
3 | (b) Every nonresident individual, estate or trust shall be |
4 | subject to, and shall pay for the privilege of receiving each of |
5 | the classes of income hereinafter enumerated in section 303 from |
6 | sources within this Commonwealth, a tax upon each dollar of |
7 | income received by that nonresident during that nonresident's |
8 | taxable year at the rate [of three and seven hundredths per |
9 | cent] as prescribed under subsection (c). |
10 | (c) The rate of tax to be imposed under this section shall |
11 | be as follows: |
12 | (1) For taxable years ending December 31, 2010, three and |
13 | seven hundredths per cent. |
14 | (2) For taxable years beginning after December 31, 2010, two |
15 | and ninety-nine hundredths per cent. |
16 | Section 2. Any State funds appropriated for the following |
17 | programs under a general appropriation act in 2010, and not |
18 | encumbered by the effective date of this section, may not be |
19 | encumbered and shall remain in the General Fund to effectuate |
20 | the amendment of section 302 of the act: |
21 | (1) Opportunity Grant Program. |
22 | (2) Infrastructure Development. |
23 | (3) Community Conservation and Employment. |
24 | (4) Infrastructure and Facilities Improvement Grant. |
25 | (5) Economic Advancement. |
26 | (6) Community and Regional Development. |
27 | (7) World Trade PA. |
28 | (8) Cultural Exhibitions and Expositions. |
29 | (9) Base Realignment and Closure. |
30 | (10) Workforce Leadership Grants. |
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1 | (11) Emergency Responders Resources and Training. |
2 | (12) Family Savings Accounts. |
3 | (13) Local Government Resources and Development. |
4 | (14) Tourism - Accredited Zoos. |
5 | (15) Community Revitalization. |
6 | (16) Urban Development. |
7 | (17) Community and Business Assistance. |
8 | (18) Economic Growth and Development Assistance. |
9 | (19) Community and Municipal Facilities Assistance. |
10 | (20) Market Development. |
11 | (21) Super Computer Center. |
12 | (22) Infrastructure Technical Assistance. |
13 | (23) Minority Business Development. |
14 | (24) Fay Penn. |
15 | (25) Tourist Product Development. |
16 | (26) Manufacturing and Business Assistance. |
17 | (27) PENNTAP. |
18 | (28) Agile Manufacturing. |
19 | (29) Powdered Metals. |
20 | (30) Regional Development Initiatives. |
21 | (31) Digital and Robotic Technology. |
22 | (32) Cultural Activities. |
23 | Section 3. This act shall take effect immediately. |
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