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Pennsylvania House of Representatives
04/18/2024 07:26 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20210&cosponId=34380
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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted: January 25, 2021 02:42 PM
From: Representative David H. Rowe
To: All House members
Subject: Repealing the defunct Individual Net Income Tax Act of 1935 (Former HB2259)
 
Please join me as a co-sponsor of legislation to repeal Act 314 of 1935, the Individual Net Income Tax Act. 

This act was held to be invalid by the Pennsylvania Supreme Court in Kelley v. Kalodner, and its provisions were never enforced.  However, the act technically remains on the books. Finally repealing this act will help to simplify the Commonwealth’s body of tax laws.

I look forward to working with you on this important legislation.
 


Introduced as HB423