PENNSYLVANIA, February 21 - PRINTER'S NO. 340

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

396

Session of

2023

INTRODUCED BY PHILLIPS-HILL, STEFANO, BARTOLOTTA, BREWSTER,

MASTRIANO, PENNYCUICK, ROBINSON AND AUMENT, FEBRUARY 21, 2023

REFERRED TO FINANCE, FEBRUARY 21, 2023

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 sales and use tax, further providing for time

for filing returns.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 217(a) and (b) of the act of March 4,

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

amended to read:

Section 217. Time for Filing Returns.--(a) Quarterly and

Monthly Returns:

(1) For the year in which this article becomes effective and

in each year thereafter until January 1, 2024, a return shall be

filed quarterly by every licensee on or before the twentieth day

of April, July, October and January for the three months ending

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