PRINTER'S NO. 1168
No. 997 Session of 1977
INTRODUCED BY SALVATORE, HAMILTON, RIEGER, D. M. O'BRIEN, KATZ,
GIAMMARCO AND POTT, APRIL 27, 1977
REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 1977
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for an exemption from personal income
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Article III, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," added August 31, 1971
16 (P.L.362, No.93), is amended by adding a section to read:
17 ARTICLE III
18 PERSONAL INCOME TAX
19 * * *
20 Section 303.1. Exemptions.--Each taxpayer shall be allowed
21 an exemption from taxation in the amount of five hundred dollars
22 ($500) for each dependent under the age of twenty-two years who
1 is attending a nonpublic school, college or university.
2 Section 2. This act shall take effect in 60 days.
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