PRINTER'S NO. 1877
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1674
Session of
2021
INTRODUCED BY LAWRENCE, JUNE 22, 2021
REFERRED TO COMMITTEE ON FINANCE, JUNE 22, 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 corporate net income tax, further providing
for imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 402 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 402. Imposition of Tax.--* * *
(d) The following apply:
(1) Notwithstanding subsection (a)(3), a corporation,
whether in the corporation's own name or through any person,
association, business trust, corporation, joint venture, limited
liability company, limited partnership, partnership or other
entity, shall not be subject to the tax imposed under this
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article for the period beginning after June 30, 2021, and ending
January 1, 2022, if the corporation would otherwise be subject
to the tax imposed under this article solely due to an employe
subject to a remote work arrangement. As used in this paragraph,
the term "remote work arrangement" shall mean an arrangement
between a corporation and an employe of the corporation under
which the employe performs duties for the corporation from the
employe's domicile which has been established in this
Commonwealth.
(2) This subsection shall expire January 1, 2022.
Section 2. This act shall take effect immediately.
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