By unanimously passing House Bill 1232, the General Assembly acted to provide needed funding for the state’s health care facilities to purchase medical equipment and supplies for hospitals, nursing homes and emergency workers.

Helping taxpayers and businesses, the General Assembly voted to extend the deadline for individuals who pay an estimated Personal Income Tax and delayed the filing of informational returns for Pennsylvania S corporations and partnerships, estates and trusts. The legislation also authorizes the Department of Community and Economic Development to coordinate with local political subdivisions to extend filing and payment deadlines for the local Earned Income Tax. These deadlines have been extended to July 15, 2020.

What does the bill do?  

Assistance to Pennsylvania’s Health Care System 

House Bill 1232 permits the secretary of the Budget to transfer an amount up to $50 million to acquire medical equipment and supplies for Pennsylvania health care entities to meet patient and staff needs.
Prior to any transfer, all funds that become available from the federal government or that have been made available through the Proclamation of Disaster Emergency issued by the governor on March 6, 2020, must be used.
At least 24 hours prior to any transfer, the secretary of the Budget must notify the General Assembly of the source of the transfer and the dollar amount. 
The secretary must provide the General Assembly with a monthly report, beginning June 1, detailing all spending relating to the COVID-19 response during the preceding month.  

Questions and Answers

Who is considered a “health care entity”?
- This includes, but is not limited to, hospitals, nursing facilities and emergency medical services.

How can health care entities obtain additional equipment and supplies?
- A request can be submitted to the entity’s regional health care collaborative. 

Extension of Income Tax Filing and Payment Deadlines

House Bill 1232 provided the necessary authorization for the Department of Revenue and Department of Community and Economic Development to extend the deadline to file an annual, and the first two quarterly estimated filings, for Personal Income Tax, and to file an annual local Earned Income and Net Profits Tax and Personal Income Tax to July 15, 2020.  Both departments can waive any interest, penalty or additional tax that may have otherwise been assessed or accrued for the failure to file or remit a payment for tax liabilities through July 15, 2020.

Questions and Answers

Do I need to request an extension in order to file my annual return by July 15, 2020?
- No, the extension has been automatically granted for Pennsylvania taxpayers. However, a taxpayer may still request an extension from the Department of Revenue should they need additional time. 

Does the local extension apply to property tax assessments?
- No. This only applies to local Earned Income and Net Profits Tax and Personal Income Taxes.

Extension of Temporary Medical Marijuana Regulations 

House Bill 1232 extends the temporary regulations that were authorized and published until Nov. 20, 2021, or upon publication of the final-form regulations by the Department of Health, whichever is sooner.

Questions and Answers

When were the extensions set to expire? 
- Without an extension from the General Assembly, the currently temporary regulations would have expired on May 12.