Laws · Pennsylvania · H.B. 952
H.B. 952: 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.
Pennsylvania, 2021-2022 Regular Session. Signed, June 30, 2021.
Last verified
H.B. 952 at a glance
Status Signed Signed, .
No official summary is on file yet. The full text is on the legislature's page, linked below.
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.
Measure Bill.
Sponsors Donna Oberlander (R); Marci Mustello (R); Aaron Kaufer (R); David Millard (R); Mark Longietti (D); Robert James (R); Ed Neilson (D); Stanley Saylor (R); Tina Pickett (R); Thomas Sankey (R); Aaron Bernstine (R); Daryl Metcalfe (R); James Marshall (R); Jeff Wheeland (R); Christopher Sainato (D); Frank Farry (R); Shelby Labs (R); Natalie Mihalek (R); Timothy Hennessey (R); Dan Williams (D); Joseph Ciresi (D); Robert Kauffman (R); Melissa Shusterman (D); Kristine Howard (D); Steven Malagari (D); Lori Mizgorski (R); Craig Williams (R); Tarah Toohil (R)
Subjects None on file. The legislature's own list.
Official page www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2021&sind=0&body=H&type=B&bn=952. Found through LegiScan (bill 1484070), whose data is CC BY 4.0; the citation is the legislature's own page.
What happened, and when
- June 30, 2021 Signed
H.B. 952 was signed. legis.state.pa.us primary source [1] The official action text: Act No. 25 of 2021.
- June 28, 2021 Sent to the executive
H.B. 952 was sent to the governor. legis.state.pa.us primary source [1] The official action text: Presented to the Governor.
- June 25, 2021 In committee
H.B. 952 went to committee in the Senate. legis.state.pa.us primary source [1] The official action text: Re-reported as amended.
- June 15, 2021 In committee
H.B. 952 went to committee in the Senate. legis.state.pa.us primary source [1] The official action text: Re-referred to APPROPRIATIONS.
- June 9, 2021 In committee
H.B. 952 went to committee in the Senate. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
- June 8, 2021 Passed first chamber
H.B. 952 passed the House. legis.state.pa.us primary source [1] The official action text: Re-reported as committed.
- June 8, 2021 In committee
H.B. 952 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Re-reported as committed.
- May 5, 2021 In committee
H.B. 952 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Re-committed to APPROPRIATIONS.
- March 17, 2021 In committee
H.B. 952 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
- March 17, 2021 Introduced
H.B. 952 was introduced in the House. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
Newest first. A stage is never overwritten; each entry carries the source it rests on. The status at the top is derived from the newest entry. The action text in Researcher mode is the legislature's own wording.
Sources
Bill data from LegiScan, licensed CC BY 4.0. The record chooses the bills, writes each stage in its own words and cites the legislature's own page for every bill. Bills on this record are also found through the legislatures' own records; the citation is always the legislature's own page or the clerk's own file. This bill was found through LegiScan.
Report a correction to this bill: the row, the source that shows the correct information, and what is wrong. Every correction is logged in the open.
Cite this page
Data Center Record, "H.B. 952: 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.", https://datacenterrecord.org/bills/pa-2021-hb-952. Data: Data Center Record, datacenterrecord.org, CC BY 4.0.
The structured rows are CC BY 4.0. Link to this page; that is what turns a reuse into a citation. Prose stays under copyright.
