Pennsylvania HB 1846: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

Bill Text

PRINTER'S NO. 2282
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1846
Session of
2025
INTRODUCED BY M. BROWN, HAMM, JAMES, BERNSTINE, SMITH, ROWE,
KAUFFMAN, GILLEN AND ZIMMERMAN, SEPTEMBER 4, 2025
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 9, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
classes of income.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303(a.7)(2)(i) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is
amended by adding a clause to read:
Section 303. Classes of Income.--* * *
(a.7) The following apply:
* * *
(2) (i) The following shall not be subject to tax under
this article:
* * *
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(F) Any compensation received by an individual taxpayer
under eighteen years of age.
* * *
Section 2. The addition of section 303(a.7)(2)(i)(F) of the
act shall apply to taxable years beginning after December 31,
2025.
Section 3. This act shall take effect immediately.
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