Pennsylvania Act 32 of 2008 - Restructuring of the Earned
Income Tax Collection System
Pennsylvania Act 32 is one of the most significant pieces of local tax legislation that has been enacted in recent years. Pennsylvania passed Act 32 in 2008 that provided for a three year transition period with full implementation by January 2012. It effectively reduced the number of local tax collectors from 560 to 69. This reduction was accomplished by creating a single Tax Collection District (TCD) for each county except Allegheny, which has 4 TCD’s. more

Pennsylvania Local Earned Income Tax to Withhold
Every Pennsylvania employer should take the following steps to determine the amount of local earned income tax to withhold from each employee:

1. Determine the municipality in which the person’s place of employment is located.
2. Determine from the Certificate of Residence the municipality and school district in which the employee resides. more
   

California's Controversial Online Sales Tax
California Governor Jerry Brown signed a law, effective immediately, to tax purchases from online retailers such as Amazon.com and Overstock.com. Online retailers with California affiliates must now collect and remit state and possibly local sales tax on behalf of customers just as they would if goods were purchased at a brick-and-mortar store located in California. Sales tax returns may be electronically filed with the California State Board of Equalization (BOE). The BOE will assign a due date for the payments and returns. more

Energy Tax Deduction - Internal Revenue Code Section 179D
During a time where almost everyone is looking for ways to save money, such as reducing the amount of tax paid to the federal government, everyone should ensure that they are informed about current tax deductions being offered. One such deduction is Section 179D, which was included in the 2005 Energy Policy Act. This underutilized deduction has recently gained increased attention because of new tax rulings and clarifications that were added to encourage taxpayers to improve the energy efficiency of commercial buildings by rewarding those businesses and/or individuals for their efforts. more

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