PRINTER'S NO. 155
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.207
Session of
2025
INTRODUCED BY MERSKI, KHAN, SANCHEZ, HILL-EVANS, GIRAL, HARKINS,
FREEMAN, KENYATTA, RADER, SHUSTERMAN AND BURGOS,
JANUARY 17, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 17, 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)(1)(i) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 303. Classes of Income.--(a) The classes of income
referred to above are as follows:
(1) Compensation.
(i) All salaries, wages, commissions, bonuses and incentive
payments whether based on profits or otherwise, fees, tips and
similar remuneration received for services rendered whether
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22 directly or through an agent and whether in cash or in property
except income derived from the United States Government for
active duty outside the Commonwealth of Pennsylvania as a member
of its armed forces and income from the United States Government
or the Commonwealth of Pennsylvania for active State duty for
emergency within or outside the Commonwealth of Pennsylvania,
including duty ordered pursuant to 35 Pa.C.S. Ch. 76 (relating
to Emergency Management Assistance Compact). The exception in
this subparagraph for a member of the armed forces includes
income of the spouse of such member, provided the spouse
resides with the member outside the Commonwealth of
Pennsylvania.
* * *
Section 2. This act shall take effect in 60 days.
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