Bill Information

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing for the definition of "manufacture" and for other sales and use tax definitions, for sales and use tax exclusions, for personal income tax definitions, for classes of personal income and for special tax provisions for poverty; providing for a credit against personal income tax and for contributions to the Lupus Foundation of Pennsylvania of refunds by checkoff; further providing for imposition of the corporate net income tax, for realty transfer tax definitions, for realty transfer tax exclusions and for penalties for failing to fulfill a historic covenant; and conferring powers and duties on the Pennsylvania Historical and Museum Commission.