1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in personal income tax, further providing for
11classes of income.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 303(a)(7) of the act of March 4, 1971
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16July 21, 1983 (P.L.63, No.29), is amended to read:

17Section 303. Classes of Income.--(a) The classes of income
18referred to above are as follows:

19* * *

20(7) Gambling and lottery winnings [other than prizes of the
21Pennsylvania State Lottery].

1* * *

2Section 2. The amendment of section 303(a)(7) of the act
3shall apply to taxable years beginning after December 31, 2013.

4Section 3. This act shall take effect immediately.