PRINTER'S NO. 1249
No. 1101 Session of 1989
INTRODUCED BY JOHNSON, HAYES, MRKONIC, TRELLO, MORRIS, PETRARCA, LETTERMAN, REBER, CARLSON, PHILLIPS, GEIST, JACKSON, HALUSKA, SERAFINI, E. Z. TAYLOR, NOYE, JAROLIN, KOSINSKI, FOX, FREEMAN, GLADECK, FARMER, CAWLEY, BUNT, STABACK, ADOLPH, ROBBINS, HASAY AND KASUNIC, APRIL 10, 1989
REFERRED TO COMMITTEE ON FINANCE, APRIL 10, 1989
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," further providing for the classes of income. 11 The General Assembly of the Commonwealth of Pennsylvania 12 hereby enacts as follows: 13 Section 1. Section 303(a)(1) of the act of March 4, 1971 14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended 15 March 13, 1974 (P.L.179, No.32), is amended to read: 16 Section 303. Classes of Income.--(a) The classes of income 17 referred to above are as follows: 18 (1) Compensation. All salaries, wages, commissions, bonuses 19 and incentive payments whether based on profits or otherwise, 20 fees, tips and similar remuneration received for services
1 rendered whether directly or through an agent and whether in 2 cash or in property except income derived from the United States 3 Government for active duty outside the Commonwealth of 4 Pennsylvania as a member of its armed forces and income derived 5 from the United States Government for service in the 6 Pennsylvania National Guard. 7 * * * 8 Section 2. This act shall apply to tax years beginning 9 January 1, 1989. 10 Section 3. This act shall take effect immediately. B1L72CHF/19890H1101B1249 - 2 -