Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4753-1. Extension of tax deadlines

(1) Any resident of this Commonwealth serving in the armed forces of the United States in an area designated by Presidential Executive order as a “combat zone” or who has been ordered to active duty with the armed forces of the United States as a result of Operations Desert Shield and Desert Storm subsequent to August 2, 1990, and prior to the legal deadline for the filing of any tax return or the payment of any tax, as described in section 2, may have such deadline extended until the date 180 days following the date of:

(2) Any resident of this Commonwealth serving in a civilian capacity in support of the United States Armed Forces subsequent to August 2, 1990, in the “combat zone” in the Middle East as designated by the Presidential Executive order or serving outside the boundaries of this Commonwealth in support of such armed forces and prior to the legal deadline for the filing of any tax return or the payment of any tax, as described in section 2, may have such deadlines extended until the date 180 days following:

(3) Any spouse of an individual qualifying under paragraph (1) or (2) shall have the same rights and be subject to the same restrictions as provided in this section.