PRINTER'S NO. 536
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
564
Session of
2023
INTRODUCED BY ZIMMERMAN, HAMM, JAMES, JOZWIAK AND KEEFER,
MARCH 20, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 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 personal income tax, further providing for
examination.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 355 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 355. Examination.--The department, or any agent
authorized in writing by it, is hereby authorized to examine the
books, papers and records of any taxpayer or supposed taxpayer,
and to require the production of a copy of his return as made to
and filed with the Federal Government, if one was so made and
filed in order to verify the accuracy of any return made, or if
no return was made, to ascertain and assess the tax imposed by
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