PRINTER'S NO. 3547
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2398
Session of
2020
INTRODUCED BY JONES, SCHWEYER, TOBASH, DUNBAR, BERNSTINE,
YOUNGBLOOD, ZIMMERMAN, COX, GAYDOS, GLEIM, NEILSON, STAATS,
KEEFER, THOMAS, STRUZZI AND BROWN, APRIL 13, 2020
REFERRED TO COMMITTEE ON FINANCE, APRIL 13, 2020
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
definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301(o.2) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. ยง 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
phrase "as amended" and refers to no other date, in which case
the reference shall be to the Internal Revenue Code of 1986 as
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
it exists as of the time of application of this article. The
following words, terms and phrases when used in this article
shall have the meaning ascribed to them in this section except
where the context clearly indicates a different meaning:
* * *
(o.2) "Poverty income" means for the purpose of determining
eligibility for special tax provisions all moneys or property
(including interest, gains or income derived from obligations
which are statutorily free from State or local taxation under
any other act of the General Assembly of the Commonwealth of
Pennsylvania or under the laws of the United States) received of
whatever nature and from whatever source derived, but not
including (i) periodic payments for sickness and disability
other than regular wages received during a period of sickness or
disability; or (ii) disability, retirement or other payments
arising under workmen's compensation acts, occupational disease
acts and similar legislation by any government; or (iii)
payments commonly recognized as old age or retirement benefits
paid to persons retired from service after reaching a specific
age or after a stated period of employment; or (iv) payments
commonly known as public assistance or unemployment compensation
payments by any governmental agency; or (v) payments to
reimburse actual expenses; or (vi) payments made by employers or
labor unions for programs covering hospitalization, sickness,
disability or death, supplemental unemployment benefits, strike
benefits, Social Security and retirement; [or] (vii) any
compensation received by United States servicemen serving in a
combat zone[.]; or (viii) any distribution from an individual
retirement account or qualified pension plan inherited by a
decedent's spouse not subject to tax under this article.
20200HB2398PN3547 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
* * *
Section 2. This act shall take effect in 60 days.
20200HB2398PN3547 - 3 -
1
2