Bill > SB1153

This bill amends the Tax Reform Code of 1971 to clarify the imposition of corporate net income tax for employees who work remotely. Specifically, it states that the tax does not apply to employees of a corporation who are residents of Pennsylvania, whose primary work location is in another state or the District of Columbia, and who work remotely in Pennsylvania for less than fifty percent of their normal working hours annually. The bill also abrogates, or cancels, a regulation at 61 Pa. Code § 153.23(b) to the extent it conflicts with these new provisions, and clarifies that this change does not affect how a taxpayer's income is apportioned as provided in section 401(3)2(a)(3) of the existing law. These changes are applicable to tax years beginning after December 31, 2023, and the act takes effect immediately upon passage.

Budget and Finance

https://www.palegis.us/legislation/bills/2025/sb1153