S1315B1877A05579 DMS:EJH 09/16/22 #90 A05579
AMENDMENTS TO SENATE BILL NO. 1315
Sponsor: SENATOR PHILLIPS-HILL
Printer's No. 1877
Amend Bill, page 1, line 11, by inserting after "tax"
; and abrogating a regulation
Amend Bill, page 1, lines 18 through 22; page 2, lines 1
through 3; by striking out all of said lines on said pages and
inserting
(d) (1) The privileges described in subsection (a)(1) and
(2) do not include work performed by employes of the
corporation:
(i) who are residents of this Commonwealth;
(ii) whose primary work location for the corporation, within
the meaning of 61 Pa. Code Ch. 153 (relating to corporate net
income tax), is in another state or the District of Columbia;
and
(iii) who work remotely in this Commonwealth less than fifty
per cent of their normal working hours on an annual basis.
(2) Nothing in this subsection shall be construed to affect
the right of a taxpayer to apportionment of income as provided
in section 401(3)2(a)(3).
Section 2. The regulation at 61 Pa. Code ยง 153.23(b) is
abrogated to the extent of any inconsistency with this act.
Amend Bill, page 2, line 4, by striking out "2" and inserting
3
Amend Bill, page 2, line 6, by striking out "3" and inserting
4
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See A05579 in
the context
of SB1315