HB 952

  • Pennsylvania House Bill
  • 2021-2022 Regular Session
  • Introduced in House
  • Passed House Jun 08, 2021
  • Passed Senate Jun 25, 2021
  • Signed by Governor Jun 30, 2021

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.

Abstract

Bill Sponsors (28)

Votes


Actions


Jun 30, 2021

House

Approved by the Governor

Jun 28, 2021

House

Presented to the Governor

Jun 25, 2021

House

Signed in House

House

House concurred in Senate amendments

House

Signed in Senate

Senate

Third consideration and final passage

Senate

PN 1934 Re-reported as amended

House

Re-reported on concurrence, as committed

House

Referred to RULES

Jun 15, 2021

Senate

Re-referred to APPROPRIATIONS

Senate

Second consideration

Jun 14, 2021

Senate

First consideration

Senate

Reported as committed

Jun 09, 2021

Senate

Referred to FINANCE

Jun 08, 2021

House

Third consideration and final passage

House

Re-reported as committed

May 05, 2021

House

Re-committed to APPROPRIATIONS

House

Second consideration

Apr 21, 2021

House

Removed from table

Apr 20, 2021

House

PN 1310 Reported as amended

House

Laid on the table

House

First consideration

Mar 17, 2021

House

PN 0965 Referred to FINANCE

Bill Text

Bill Text Versions Format
Printer's No. 1934 MSWORD PDF HTML
Printer's No. 1310 MSWORD PDF HTML
Printer's No. 0965 MSWORD PDF HTML

Related Documents

Document Format
Senate Fiscal Note PDF
House Fiscal Note PDF PDF

Sources

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