Pennsylvania HB 152: 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. 112
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 152
Session of
2025
INTRODUCED BY M. MACKENZIE, M. BROWN AND KAUFFMAN,
JANUARY 16, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 16, 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 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 subsection to read:
Section 303. Classes of Income.--* * *
( a.13 ) Any amount of an allowance that is provided by a
church or religious organization to an individual who is duly
ordained, commissioned or licensed by a religious body
constituting a church or church denomination and has the
authority to conduct religious worship, perform sacerdotal
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functions and administer ordinances or sacraments according to
the prescribed tenets and practices of that church or
denomination, for housing, regardless of whether the housing is
located on property that is owned by the church or denomination,
shall be excluded from income under this article.
* * *
Section 2. The addition of section 303(a.13) of the act
shall apply to taxable years beginning after December 31, 2023.
Section 3. This act shall take effect immediately.
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