2022 Pennsylvania Consolidated & Unconsolidated Statutes
Act 17 - LOCAL TAX ENABLING ACT - DECLARATION AND PAYMENT OF INCOME TAXES

Session of 2022

No. 2022-17

HB 2058

AN ACT

Amending the act of December 31, 1965 (P.L.1257, No.511), entitled "An act empowering cities of the second class, cities of the second class A, cities of the third class, boroughs, towns, townships of the first class, townships of the second class, school districts of the second class, school districts of the third class and school districts of the fourth class including independent school districts, to levy, assess, collect or to provide for the levying, assessment and collection of certain taxes subject to maximum limitations for general revenue purposes; authorizing the establishment of bureaus and the appointment and compensation of officers, agencies and employes to assess and collect such taxes; providing for joint collection of certain taxes, prescribing certain definitions and other provisions for taxes levied and assessed upon earned income, providing for annual audits and for collection of delinquent taxes, and permitting and requiring penalties to be imposed and enforced, including penalties for disclosure of confidential information, providing an appeal from the ordinance or resolution levying such taxes to the court of quarter sessions and to the Supreme Court and Superior Court," in consolidated collection of local income taxes, further providing for declaration and payment of income taxes.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1.  Section 502(c)(1), (2)(iii) and (4) of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, are amended to read:

Section 502.  Declaration and payment of income taxes.

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(c)  Declaration and payment.--Except as provided in subsections (a)(2) and (d), taxpayers shall declare and pay income taxes as follows:

(1)  Every taxpayer shall[, on or before April 15 of the succeeding year,] make and file with the resident tax officer, a final return showing the amount of taxable income received during the period beginning January 1 of the current year and ending December 31 of the current year, the total amount of tax due on the taxable income, the amount of tax paid, the amount of tax that has been withheld under section 512 and the balance of tax due. All amounts reported shall be rounded to the nearest whole dollar. At the time of filing the final return, the taxpayer shall pay the resident tax officer the balance of the tax due or shall make demand for refund or credit in the case of overpayment. Taxpayers may use the Annual Local Earned Income Tax Return form available from the department's publicly accessible Internet website to file the final return.

(2)  * * *

(iii)  Every taxpayer shall[, on or before April 15 of the succeeding year,] make and file with the resident tax officer a final return showing the amount of net profits earned or received based on the method of accounting used by the taxpayer during the period beginning January 1 of the current year, and ending December 31 of the current year, the total amount of tax due on the net profits and the total amount of tax paid. At the time of filing the final return, the taxpayer shall pay to the resident tax officer the balance of tax due or shall make demand for refund or credit in the case of overpayment. Any taxpayer may, in lieu of paying the fourth quarterly installment of the estimated tax, elect to make and file with the resident tax officer on or before January 31 of the succeeding year, the final return.

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(4)  The filing deadline of a final return under paragraphs (1) and (2)(iii) shall coincide with the filing deadline for a tax return under section 330(a) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. If any date prescribed in this section for filing or payment of tax should fall on a Saturday, Sunday or legal holiday, the taxpayer may file or make payment on the next business day.

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Section 2.  The amendment of section 502(c)(1), (2)(iii) and (4) of the act shall apply to a final return first due after the effective date of this section.

Section 3.  This act shall preempt and supersede any ordinance, resolution or rule of any political subdivision, tax collection officer or tax collection committee.

Section 4.  This act shall take effect immediately.

APPROVED--The 19th day of April, A.D. 2022.

TOM WOLF