Bill
Bill > HB207
summary
Introduced
01/17/2025
01/17/2025
In Committee
01/17/2025
01/17/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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.
AI Summary
This bill amends the Tax Reform Code of 1971 to modify the definition of compensation for personal income tax purposes, specifically addressing income exemptions for military personnel. The bill expands an existing tax exemption by clarifying that income from active duty outside Pennsylvania for members of the armed forces remains tax-exempt, and further extends this exemption to include the income of the spouse of such a military member, but only if the spouse resides with the member outside of Pennsylvania. This provision aims to provide a tax benefit for military families who are temporarily stationed outside the state, recognizing the unique circumstances of military service. The bill will take effect 60 days after its enactment, giving taxpayers and tax authorities time to understand and implement the new provision. The modification represents a small but meaningful adjustment to the state's personal income tax code that specifically supports military families.
Committee Categories
Budget and Finance
Sponsors (13)
Bob Merski (D)*,
Danilo Burgos (D),
Scott Conklin (D),
Bob Freeman (D),
José Giral (D),
Roni Green (D),
Pat Harkins (D),
Carol Hill-Evans (D),
Malcolm Kenyatta (D),
Tarik Khan (D),
Jack Rader (R),
Ben Sanchez (D),
Melissa Shusterman (D),
Last Action
Referred to Finance (on 01/17/2025)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...