Advocacy Overview & Legislative Priorities

Legislative Update: News & Commentary from the PICPA

Week Ending July 31, 2020

In this issue: U.S. Sen. Toomey Urged to Support PPP Loan Forgiveness Clarification; Transparency Bill Becomes Law Without Pa. Governor's Signature; PICPA Joins Call for Federal Relief to States and Local Governments; and more.

Issue Briefs on PICPA Priorities

Combined Reporting

State Tax Reform

1099-MISC Nonresident Withholding

State Pensions Reaching Crisis Levels - Presented by the Fiscal Responsibility Task Force

Legislative Hot Sheet

Discussion on Pennsylvania Department of Revenue Reopening (June 9, 2020)

Download Q&A Transcript

More from the DOR and DOL

COVID-19 and Pennsylvania’s Pandemic Unemployment Assistance Webinar
May 26, 2020

COVID-19 and Pa. Taxes: Discussion with the Pennsylvania DOR - Download Q&A Transcript
March 31, 2020

Disclaimer: All information in these recordings was current as of the time of the live webinars. The situation is rapidly changing, and the information shared in the webinar recording is subject to change.

New Resources for CPAs

Northwestern Chapter Town Hall Discussion with Sen. Hutchinson (R-Venango) – Aug. 7, 2020
Southwestern Chapter Town Hall Discussion with Rep. Dunbar (R-Westmoreland) – Aug. 6, 2020
North Central Chapter Town Hall Discussion with Sen. Gordner (R-Columbia) – Aug. 6, 2020
Legislative Update Webinar: 2020-2021 Budget – Feb. 20, 2020
PICPA Testimony to the State House Commerce Committee on Data Privacy – Feb. 19, 2020
Full Transcripts from PICPA's Quarterly Meeting with the DOR – Jan. 16, 2020
Full Transcripts from PICPA's 2019 Q&A with the DOR
Schedule a Call with a DOR Representative or Submit an Inquiry via Email

Legislative Accomplishments

2019-2020

Act 90 of 2019 amends the Tax Reform Code, in personal income tax, to establish a 10-year period for the Department of Revenue (DOR) to collect all assessed state taxes. It provides an exception for the inheritance tax and an exclusion from the sales and use tax for canned computer software directly used by a financial institution conducting the business of banking.
Furthermore, it authorizes the DOR to enter into agreements with financial institutions and for financial institutions to share with the DOR certain bank account information for purposes of delinquent tax collections through a Financial Institution Data Match (FIDM). The new section relating to the time period for collection of assessed taxes will take effect on Jan. 1, 2021.
- Signed into law on Nov. 27, 2019

Act 13 of 2019 stipulates that if the executor of an estate and the trustee of a trust make an election under Section 645 of the Internal Revenue Code to treat the income of the trust as part of the estate, the fiduciary may make and file a joint tax return for the estate and trust. If a joint return is filed, the tax liabilities of the estate and trust shall be joint and several. This provision applies to taxable years beginning after Dec. 31, 2019. - Signed into law on June 28, 2019

Gov. Tom Wolf, Sens. Michelle Brooks and Pat Browne, Tom Horan, and PICPA's Peter Calcara.

Ceremonial signing for Act 72 of 2018. PICPA's Peter Calcara (top right) was invited to join (bottom, left to right) Sen. Pat Browne, Gov. Tom Wolf, Sen. Michelle Brooks, and (top, left) Tom Horan, assistant executive director of the Senate Appropriations Committee.

2017-2018

Act 72 of 2018 decouples Pennsylvania's corporate net income tax law from the bonus depreciation provided in the Tax Cuts and Jobs Act. The official bill text can be found here. - Signed into law on June 6, 2018

Act 18 of 2018 amends the Local Tax Enabling Act to provide consistency to the local EIT crediting provisions to protect taxpayers from double taxation. The official bill text can be found here. - Signed into law on May 4, 2018

Act 6 of 2018 amends the act of July 2, 1993 empowering the General Counsel or his designee to issue subpoenas for certain licensing board activities providing for reporting of sanctions & criminal proceedings, for defs., for suspensions & civil penalties. - Signed into law on Feb. 15, 2018

Act 5 of 2017 amends pension provisions allowing new employees and lawmakers to choose between three retirement options. - Signed into law on June 12, 2017

Act 71 of 2017 amends the SFCP Act to align audit requirements for financial reports with federal law. - Signed into law on Dec. 22, 2017

Act 72 of 2017 makes technical changes to the SFCP Act that will assist organizations filing a registration statement with the Department of State’s BCCO. - Signed into law on Dec. 22, 2017

CPA Now Archive

Pennsylvania Primary Prep for CPAs

As the Pennsylvania primary election approaches and we continue to grapple with the ongoing effects of COVID-19, it’s important to remember that your votes continue to matter. Elections are essential to the democratic process. Not only is 2020 a presidential election year, but there are other critical races, including U.S. Congress, statewide offices, and the state legislature.
Full story
Advocacy Amidst the “New Normal”

Advocating on your behalf is usually an in-person endeavor, but our new world with a pandemic has complicated matters. The PICPA mustered an all-hands-on-deck effort to get and provide information from and to state officials and regulators. These efforts would not have been so well received if not for all our members who made a CPA-PAC contribution in 2019.
Full story