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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY WAUGH, ALLOWAY, BOSCOLA, BRUBAKER, COSTA, EARLL, ERICKSON, FARNESE, FERLO, FOLMER, GREENLEAF, KITCHEN, LOGAN, O'PAKE, ORIE, SMUCKER, TARTAGLIONE, TOMLINSON, WARD, WASHINGTON, D. WHITE, M. WHITE AND WOZNIAK, JUNE 26, 2009 |
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| REFERRED TO FINANCE, JUNE 26, 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 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16 | (P.L.6, No.2), known as the Tax Reform Code of 1971, repealed |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, 2009. |
6 | Section 3. This act shall take effect in 60 days. |
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