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 exclusions from tax; providing, in personal income tax, for contributions to lupus foundations of refunds by checkoff and for a small business health care tax credit; further providing, in neighborhood assistance tax credit, for definitions and for grant of tax credit; providing for Pennsylvania S corporation shareholder pass-through; and phasing out inheritance and estate tax provisions.