CORRECTIVE REPRINT
PRIOR PRINTER'S NO. 3209
PRINTER'S NO. 3214
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2149
Session of
2018
INTRODUCED BY KORTZ, SNYDER, DEAN, A. DAVIS, MURT, SCHLOSSBERG,
THOMAS, FRANKEL, RAVENSTAHL, STURLA, McCARTER AND MUSTIO,
MARCH 27, 2018
REFERRED TO COMMITTEE ON FINANCE, MARCH 27, 2018
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 302. Imposition of Tax.--(a) Every resident
individual, estate or trust shall be subject to, and shall pay
for the privilege of receiving each of the classes of income
hereinafter enumerated in section 303, a tax upon each dollar of
income received by that resident during that resident's taxable
year at the rate [of three and seven hundredths per cent] as
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prescribed under subsection (c).
(b) Every nonresident individual, estate or trust shall be
subject to, and shall pay for the privilege of receiving each of
the classes of income hereinafter enumerated in section 303 from
sources within this Commonwealth, a tax upon each dollar of
income received by that nonresident during that nonresident's
taxable year at the rate [of three and seven hundredths per
cent.] as prescribed under subsection (c).
(c) The rate of tax to be imposed under this section shall
be as follows:
(1) For taxable years ending December 31, 2018, three and
seven hundredths per cent.
(2) For taxable years beginning after December 31, 2018,
three and seventy-seven thousandths per cent to be distributed
as follows:
(i) three and seven hundredths per cent to be deposited in
the General Fund; and
(ii) seven thousandths per cent to be deposited in the Safe
Schools Fund under section 1302-A of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949.
Section 2. This act shall take effect immediately.
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