Advocacy Overview & Legislative Priorities

  • Week Ending Oct. 22, 2021

    In this issue: PICPA’s Annual Q&A with Department of Revenue; Busy Week in the Pennsylvania Senate; State Senator Wants to Eliminate Pa. PIT, SUT; and more.

Pa. Act 10 of 2021 (House Bill 766) Addresses Corporate & Local Tax Deadline Concerns

Read more about this issue and how CPAs rallied for this legislative fix.


Loans Forgiven under the PPP Now Exempt from State Income Tax

Act 1 of 2021, a PICPA-supported measure, allows loans forgiven under the federal PPP to be exempt from state income tax (PA PIT). Read more.

New Resources for CPAs


Legislative Accomplishments

2021-2022 Session

Act 10 of 2021 amends the Tax Reform Code of 1971, in personal income tax, providing for COVID-19 emergency finance and tax provision; and in corporate net income tax, providing for reports and payment of tax and for extension of time to file returns. The legislation makes three important changes: 1) Changes the corporate tax due date to the 15th day of the month following the federal tax due date. 2) Addresses the inconsistency with this year’s local tax filing due date. 3) Makes a permanent change so that the local tax due date updates automatically when the feds and state move their due dates. Signed into law on April 22, 2021.
Act 1 of 2021 amends the Fiscal Code, in emergency COVID-19 response, establishing a recovery program, for emergency education relief, repealing provisions, establishing a grant program, for fund transfers and making appropriations. Includes a provision exempting income received from the federal Paycheck Protection Program from taxation under the state's Personal Income Tax. Signed into law on Feb. 5, 2021.

 

2019-2020 Session

Act 90 of 2019 amends the Tax Reform Code, in PIT, 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 used by a financial institution engaged in banking. It authorizes the DOR to enter into agreements with financial institutions and for institutions to share with the DOR bank account data for purposes of delinquent tax collections. The section relating to the time period for collection of assessed taxes took 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.

Testimony on Your Behalf

  • Pa. House Finance Committee Hearing on the Revitalization of Pennsylvania's Business Tax Climate - Oct. 7, 2021. Presented by Drew VandenBrul, CPA, a member of the PICPA State Taxation Steering Committee. View More
  • Pa. House Finance Tax Modernization Subcommittee Hearing on An Analysis of the Condition of Pennsylvania's Financial Security. Presented by Suzanne Leighton, CPA, Fiscal Responsibility Task Force (FRTF) Chair, along with Cindy Bergvall, CPA, and Cheri Freeh, CPA, FRTF subcommittee chairs. - March 9, 2021 View More
  • Pa. House Majority Policy Committee Public Hearing to discuss Gov. Wolf’s 2021-2022 tax proposalPresented by Jason Skrinak, CPA, member of the PICPA State Taxation Committee and Fiscal Responsibility Task Force. - Feb. 24, 2021 Read More



CPA Now Archive

  • Alex Fabian McMahon

    Low Profile, High Impact: Electing Pa. Judges More Vital Than You Think

    This Nov. 2, Pennsylvania voters will go to the polls to elect several judges. It’s no secret that these municipal election years tend to lack the luster of other years, but don’t fall into that sense of complacency. The decisions made during these elections will have resounding public policy impacts for years to come.
    Full story
  • Alex Fabian McMahon

    Collaboration Key to Pa. and N.J. Cross-State Tax Matters

    The PICPA State Tax Steering Committee and their colleagues at the New Jersey Society of Certified Public Accountants recently met to tighten the connections between the two organizations and to work collaboratively to uncover and resolve potential cross-state tax issues.
    Full story

Comment Letters

Review recent comment letters submitted to regulatory bodies by PICPA committees: 


Get Involved

Contact Government Relations

governmentrelations@picpa.org
Peter Calcara | (717) 232-1821
Alexandra Fabian | (717) 232-1821
Annette Knapp | (717) 232-1821

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