HOUSE AMENDED
A03627
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
654
Session of
2023
INTRODUCED BY BARTOLOTTA, YAW, HUTCHINSON, PENNYCUICK, ROTHMAN,
BAKER, DUSH, VOGEL AND SCHWANK, MAY 2, 2023
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
DECEMBER 13, 2023
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 personal income tax, further providing for
classes of income; and establishing the Public Transportation
Trust Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303 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 303. Classes of Income.--* * *
(a.11) A person (A.11) (1) EXCEPT AS PROVIDED UNDER
PARAGRAPH (2), A TAXPAYER WHO HAS PARTIAL OR FULL OWNERSHIP OF
LAND ON WHICH TAXABLE INCOME IS GENERATED FROM THE MINING,
EXTRACTION OR PRODUCTION OF OIL, GAS, ORES, MINERALS OR OTHER
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