PENNSYLVANIA, November 9 - PRINTER'S NO. 1216

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

942

Session of

2021

INTRODUCED BY BROOKS AND PITTMAN, NOVEMBER 9, 2021

REFERRED TO FINANCE, NOVEMBER 9, 2021

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in tax for education, further providing for

crimes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 268(b) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended

by adding a paragraph to read:

Section 268. Crimes.--* * *

(b) Other Crimes. * * *

(4) Nothing under this subsection shall prohibit an

advertisement which includes the amount of the tax imposed under

this article in the advertised price as long as the

advertisement conspicuously states that the advertised price

includes the amount of the tax imposed under this article.

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