Read PICPA's overview of the 2020 Pennsylvania election results.

Advocacy Overview & Legislative Priorities

Legislative Update: News & Commentary from the PICPA

Week Ending Jan. 22, 2021

In this issue: Bill Exempts PPP Loans from Pennsylvania Tax; IFO Provides Five-Year Pa. Economic Outlook; Pennsylvania Row Officers Sworn In; and more.

Issue Briefs on PICPA Priorities

Legislative Hot Sheet 2020

Combined Reporting

State Tax Reform

1099-MISC Nonresident Withholding

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

PICPA Connect

Peer-to-peer message boards

State of Harrisburg Following the Election (Nov. 10, 2020)

Peter Calcara, PICPA's vice president of government relations, shares an update on the state of Harrisburg following the election and what the results mean for CPAs.

New Resources for CPAs

Register for the Jan. 20, 2021, PICPA Federal Tax Committee End-of-the-Year Update Webinar
View the Legislative Update Webinar Hosted by Peter Calcara – Dec. 16, 2020
Pennsylvania Department of Revenue MyPaTH User Guide – Dec. 3, 2020
Pennsylvania Department of Revenue MyPaTH Overview Video – Nov. 20, 2020
PICPA Testimony to the State House Commerce Committee on Data Privacy – Feb. 19, 2020
Schedule a Call with a DOR Representative or Submit an Inquiry via Email
Full Transcripts from PICPA's 2020 Q&A with the DOR

Legislative Accomplishments

2019-2020 Session

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 and criminal proceedings, for definitions, for suspensions, and 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 Bureau of Corporations and Charitable Organizations. Signed into law on Dec. 22, 2017

CPA Now Archive

DCED (Finally) Issues Needed Local Earned Income Tax Guidance

The Pennsylvania Department of Revenue recently issued temporary guidance regarding telework during the COVID-19 pandemic. But, until recently, no similar guidance had been issued at the local tax level, with the exception of Philadelphia. PICPA’s State Taxation Committee, through its Local Tax Task Force, has been working to obtain definitive guidance.
Full story
D Is for Dysfunction in 2020 Election

Like all things this year, the 2020 general election season has been chaotic. With the coronavirus pandemic, the long delay in counting millions of mail-in ballots, and the poor showing of pollsters once again, some might think the D in democracy is better suited for dysfunction.
Full story