Pennsylvania HB 1177: 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. 1314
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1177
Session of
2025
INTRODUCED BY GUENST, D. MILLER, HILL-EVANS, GIRAL, MAYES,
CERRATO, CEPEDA-FREYTIZ, PROBST, SANCHEZ, PARKER, KHAN,
DALEY, CIRESI, HOHENSTEIN AND GREEN, APRIL 9, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 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)(1)(i) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 303. Classes of Income.--(a) The classes of income
referred to above are as follows:
(1) Compensation.
(i) All salaries, wages, commissions, bonuses and incentive
payments whether based on profits or otherwise, fees, tips and
similar remuneration received for services rendered whether
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

directly or through an agent and whether in cash or in property
except income derived from the United States Government for
active duty outside the Commonwealth of Pennsylvania as a member
of its armed forces, income derived from the United States
Government for active duty outside the Commonwealth of
Pennsylvania as a member of the United States Public Health
Service or the National Oceanic and Atmospheric Administration
and income from the United States Government or the Commonwealth
of Pennsylvania for active State duty for emergency within or
outside the Commonwealth of Pennsylvania, including duty ordered
pursuant to 35 Pa.C.S. Ch. 76 (relating to Emergency Management
Assistance Compact).
* * *
Section 2. This act shall take effect in 60 days.
20250HB1177PN1314 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14