Bill Text: PA HB588 | 2011-2012 | Regular Session | Introduced

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Bill Title: In personal income tax, further providing for requirements concerning returns, notices, records and statements.

Spectrum: Slight Partisan Bill (Republican 44-19)

Status: (Introduced - Dead) 2011-02-10 - Referred to FINANCE [HB588 Detail]

Download: Pennsylvania-2011-HB588-Introduced.html

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PRINTER'S NO. 572
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 588 Session of2011
INTRODUCED BY ADOLPH, DENLINGER, PEIFER, SANTONI, BUXTON, KILLION, BARRAR, STEVENSON, BOYD, BEAR, BRENNAN, CALTAGIRONE, CARROLL, CAUSER, CREIGHTON, EVANKOVICH, EVERETT, FLECK, GEIST, GILLESPIE, GINGRICH, GRELL, GROVE, HARHART, HARPER, HARRIS, HESS, HORNAMAN, HUTCHINSON, M.K. KELLER, W. KELLER, KORTZ, KOTIK, LONGIETTI, MANN, MARSHALL, MICOZZIE, MILLARD, MILLER, MUNDY, MURT, MUSTIO, OBERLANDER, O'NEILL, PASHINSKI, PAYNE, PICKETT, PYLE, QUIGLEY, QUINN, READSHAW, REESE, SABATINA, SAINATO, SAYLOR, SCAVELLO, K. SMITH, SONNEY, STERN, SWANGER AND VULAKOVICH, FEBRUARY 10, 2011
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 2011
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
requirements concerning returns, notices, records and
statements.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 335 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 335. Requirements Concerning Returns, Notices,
Records and Statements.--* * *
(f) The form for the annual tax return established by the
department shall not include an option to file the return as an
amended annual return. The department shall provide a form that
is separate and distinct from the annual tax return form by
which a taxpayer may file an amended annual tax return. The form
by which a taxpayer may file an amended annual tax return shall
be named and referred to as a PA-40X.
Section 2. The addition of section 335(f) of the act shall
apply to tax years beginning after December 31, 2011.
Section 3. This act shall take effect immediately.
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