directly or through an agent and whether in cash or in property
[except] unless exempt pursuant to the following:
(A) income derived from the United States Government for
active duty outside the Commonwealth of Pennsylvania as a member
of its armed forces and income from the United States Government
or the Commonwealth of Pennsylvania for active State duty for
emergency within or outside the Commonwealth of Pennsylvania,
including duty ordered pursuant to 35 Pa.C.S. Ch. 76 (relating
to Emergency Management Assistance Compact)[.]; or
(B) income earned during the 2020 taxable year and derived
from employment at a business concern that is included in one of
the following categories: a grocery and related product merchant
wholesaler; petroleum and petroleum products merchant wholesale;
grocery store; or gasoline store, as those terms are defined by
regulations of the department, during the proclamation of
disaster emergency issued by the Governor on March 6, 2020,
published at 50 Pa.B. 1644 (March 21, 2020), and any renewal of
the state of disaster emergency.
* * *
Section 2. Within 30 days of the effective date of this
section, the department shall promulgate regulations to
implement this act. The regulations shall be consistent with the
North American Industry Classification System codes that
correspond to the business concerns specified in this act.
Section 3. In order to facilitate the prompt implementation
of this act, regulations promulgated by the department shall be
deemed temporary regulations which shall not expire following
publication. Temporary regulations promulgated under this act
shall not be subject to:
(1) Section 612 of the act of April 9, 1929 (P.L.177,
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