Pennsylvania has eliminated the Capital Stock and Foreign Franchise Tax for all taxpayers, effective for tax years beginning on or after January 1, 2016. DECEDENTS, ESTATES AND FIDUCIARIES. Chapter. 1.The Constitution in Pennsylvania. Explore the latest Pennsylvania tax data, including Pennsylvania tax rates, collections, burdens, and more with the Tax Foundation's tax data explorer tool. Electronically filed returns. The electronic filing threshold for corporate returns required to be filed on or after January 1, 2024,. Yes. Certificates of formation can be filed online through SOSDirect 24 hours a day, 7 days a week. Read all instructions prior to completing.