PRINTER'S NO. 664
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.653
Session of
2025
INTRODUCED BY MILLER, BROWN, COSTA, HUGHES, FONTANA, KANE,
SANTARSIERO, SCHWANK, PENNYCUICK, STEFANO AND VOGEL,
APRIL 21, 2025
REFERRED TO FINANCE, APRIL 21, 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 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 subsection to read:
Section 303. Classes of Income.--* * *
(a.13) The amount of expenses incurred by an employe which
are directly related to the attainment of higher education or
career and technical education which are reimbursed by the
employe's employer shall be deductible from taxable income on
the annual personal income tax return to the extent the amount
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22 of reimbursement is reported as Federal taxable income.
* * *
Section 2. This act shall apply to taxable years beginning
after December 31, 2025.
Section 3. This act shall take effect in 60 days.
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