Bill
Bill > HB1177
summary
Introduced
04/09/2025
04/09/2025
In Committee
04/09/2025
04/09/2025
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, the bill clarifies the types of income that are considered compensation, including salaries, wages, commissions, bonuses, incentive payments, fees, tips, and similar remuneration received for services rendered, whether paid directly or through an agent and whether in cash or property. The bill maintains existing exemptions for certain types of government-related income, such as active military duty outside Pennsylvania, service with the U.S. Public Health Service or National Oceanic and Atmospheric Administration, and emergency State duty. These exemptions ensure that specific types of government service compensation are not subject to Pennsylvania state income tax. The bill will take effect 60 days after its enactment, providing a standard transition period for implementation of the tax code modification.
Committee Categories
Budget and Finance
Sponsors (15)
Nancy Guenst (D)*,
Johanny Cepeda-Freytiz (D),
Missy Cerrato (D),
Joe Ciresi (D),
Mary Jo Daley (D),
José Giral (D),
Roni Green (D),
Carol Hill-Evans (D),
Joe Hohenstein (D),
Tarik Khan (D),
La'Tasha Mayes (D),
Dan Miller (D),
Darisha Parker (D),
Tarah Probst (D),
Ben Sanchez (D),
Last Action
Referred to Finance (on 04/09/2025)
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