Pennsylvania ~ Corporate Income Tax: General Partnership, Limited Partnership and Limited Liability Company Law Updated

CCH Tax Day Report

Pennsylvania has adopted legislation replacing the existing law on general partnerships, limited partnerships and limited liability companies with the most recent revisions of three acts promulgated by the Uniform Law Commission: the Uniform Partnership Act (UPA), the Uniform Limited Partnership Act (ULPA) and the Uniform Limited Liability Act (ULLA). The legislation also makes conforming changes regarding the names of business associations.

Act No. 170 (H.B. 1398 ), Laws 2016, effective February 20, 2017

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