Legislation Quick Search
04/20/2021 10:41 PM
Pennsylvania House of Representatives
Home / House Co-Sponsorship Memoranda

House Co-Sponsorship Memoranda

Subscribe to PaLegis Notifications

Subscribe to receive notifications of new Co-Sponsorship Memos circulated

By Member | By Date | Keyword Search

House of Representatives
Session of 2019 - 2020 Regular Session


Posted: February 21, 2019 12:43 PM
From: Representative Robert E. Merski
To: All House members
Subject: Earned Income Tax Exemptions for Non-Military Spouses of Active Duty Military
Our active duty military service members deserve our full support as they are deployed outside of Pennsylvania in other states or overseas, or when serving at home. With that said, often overlooked is the unsung hero that is the non-military spouse, who typically faces various hardships while serving and supporting the needs of his or her active military duty spouse. For instance, non-military spouses who live with their active duty spouses are often faced with trying to piece together a career with repeated interruptions in their employment that may occur as their active military spouse is re-deployed to other locations.

The Tax Reform Code provides that active duty service members who are residents of Pennsylvania are exempt from paying earned income taxes on income earned for their military service while on active duty outside of Pennsylvania. Additionally, under the Local Tax Enabling Act, active duty service members are exempt from paying local earned income taxes for active duty service pay, regardless of whether the active duty service occurs outside or inside of Pennsylvania. However, these exemptions do not apply to the non-military spouse who is living with their active duty service member spouse while he or she is deployed outside of Pennsylvania. These bills would correct disparities in our state laws.

Please join me in honoring our active duty military service members and their spouses for the sacrifices they make each day in service to our nation.

Document #1

Description: This bill amends the Tax Reform Code (Act 2 of 1971) to exempt the earned income of a non-military spouse of an Active Duty Military member from state income tax.
  View Attachment

Document #2

Description: This bill amends the Local Tax Enabling Act (Act 511 of 1965) to exempt the earned income of a non-military spouse of an Active Duty Military member from local income tax.
  View Attachment