Pennsylvania HB 1001: 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. 1088
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1001
Session of
2025
INTRODUCED BY SOLOMON AND NEILSON, MARCH 24, 2025
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, MARCH 24, 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) 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 paragraph to read:
Section 303. Classes of Income.--* * *
(a.7) The following apply:
* * *
(8) An amount received from the Federal or State Government
or Jet Rescue Air Ambulance, or an agent thereof, as a result of
the Med Jets Flight 056 plane crash that occurred in
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Philadelphia, Pennsylvania, on January 31, 2025, shall not be
considered income subject to the tax imposed by this article.
* * *
Section 2. This act shall take effect in 60 days.
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