PRINTER'S NO. 2221
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
603
Session of
2021
INTRODUCED BY MIHALEK, KAIL, OWLETT, PICKETT, MILLARD, O'NEAL,
FRITZ, KEEFER, ECKER, WARNER, DUNBAR, CAUSER, TOOHIL, IRVIN
AND MERCURI, OCTOBER 4, 2021
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 4, 2021
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
special tax provisions for poverty; and, in corporate net
income tax, further providing for imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 304(d)(1) and 402(b) of the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(d) Any claim for special tax provisions hereunder shall be
determined in accordance with the following:
(1) If the poverty income of the claimant during an entire
taxable year is six thousand five hundred dollars ($6,500) or
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