PRINTER'S NO. 2329
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1738
Session of
2019
INTRODUCED BY RABB, FIEDLER, INNAMORATO, SOLOMON, KINSEY,
A. DAVIS, KENYATTA, LEE, ROZZI, FRANKEL, HILL-EVANS, SIMS,
DAWKINS, STURLA, McCLINTON, DELLOSO, OTTEN, MADDEN, McCARTER
AND DALEY, AUGUST 16, 2019
REFERRED TO COMMITTEE ON FINANCE, AUGUST 16, 2019
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 and for amount of withholding tax.
The General Assembly finds and declares as follows:
(1) Section 1 of Article VIII of the Constitution of
Pennsylvania requires that all taxes be uniform upon the same
class of subjects.
(2) The Constitution of Pennsylvania allows the General
Assembly to impose nonuniform tax rates as long as the tax
rates are imposed uniformly on each class of subjects.
(3) Upon identifying legitimate distinctions among
various classes of subjects, the General Assembly can impose
a different tax rate on each class of subjects in compliance
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