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Senate of Pennsylvania
Session of 2015 - 2016 Regular Session


Posted: January 5, 2015 01:29 PM
From: Senator James R. Brewster
To: All Senate members
Subject: Prohibit certain income from taxation
In the near future, I plan to reintroduce SB 825 of last session. This legislation would amend the Tax Reform Code of 1971 to prohibit certain income from taxation relating to estates and trusts.

This legislation states the first $3,000 of income from a qualified disability trust shall not be considered income or gains for tax reporting purposes. Currently, the IRS exempts the first $3,050, but Pennsylvania taxes everything.

An elderly constituent who established a trust to provide for his adult child who suffers from a mental illness brought this issue to my attention.

I believe providing this benefit to a parent that has a child with a disability is the proper thing to do.

Thank you for your consideration.

Introduced as SB314