PRIOR PRINTER'S NO. 165
PRINTER'S NO. 2654
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
199
Session of
2021
INTRODUCED BY DUNBAR, GLEIM, METCALFE, MOUL, RYAN, ZIMMERMAN AND
WHEELAND, JANUARY 21, 2021
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JANUARY 25, 2022
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
classes of income.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 303. Classes of Income.--* * *
(a.10) (A.11) A person may claim a deduction for depletion
of a mine, oil and gas well and other natural deposit in
accordance with the provisions of sections 611, 612, 613, 613A,
614, 616 and 617 of the Internal Revenue Code of 1986 (Public
Law 99-514, 26 U.S.C. ยง 611 et seq.) in effect on the effective
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date of this subsection.
* * *
Section 2. The addition of section 303(a.10) 303(A.11) of
the act shall apply to tax years beginning after December 31,
2020.
Section 3. This act shall take effect immediately.
20210HB0199PN2654 - 2 -
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