PRINTER'S NO. 2117
No. 1785 Session of 1981
INTRODUCED BY JOHNSON, GEIST, BOWSER, BROWN, KLINGAMAN,
E. Z. TAYLOR, CALTAGIRONE, PETRARCA, ALDEN, SNYDER, TELEK,
VROON AND PISTELLA, JULY 21, 1981
REFERRED TO COMMITTEE ON FINANCE, JULY 21, 1981
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," declaring as self-employed all ordained
11 clergymen.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the "Tax Reform Code of 1971," is amended by adding a section to
16 read:
17 Section 304.1. Ordained Clergymen.--Notwithstanding any
18 provision of this article, an ordained clergyman of a recognized
19 denomination shall be deemed to be self-employed and shall be
20 permitted to deduct all reasonable and ordinary expenses
21 incurred in connection with his religious duties.
22 Section 2. This act shall take effect immediately and shall
1 apply to tax years commencing on and after January 1 next
2 following the date of final enactment.
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