PRINTER'S NO. 2212
No. 1814 Session of 1977
INTRODUCED BY DeMEDIO, PETRARCA, SHUMAN, ZITTERMAN, ZELLER,
BERLIN, STEWART, CASSIDY, RENWICK, SWEET, BRUNNER,
PRENDERGAST, LEVI, DeWEESE, WILT, MEBUS, HOEFFEL,
A. K. HUTCHINSON, ENGLEHART, C. GEORGE, S. E. HAYES JR.,
SPITZ AND TENAGLIO, OCTOBER 27, 1977
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 27, 1977
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing an exemption for compensation received
11 by Pennsylvania National Guardsmen.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (1) of subsection (a) of section 303, act
15 of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of
16 1971," added August 31, 1971 (P.L.362, No.93), and amended March
17 13, 1974 (P.L.179, No.32), is amended to read:
18 Section 303. Classes of Income.--(a) The classes of income
19 referred to above are as follows:
20 (1) Compensation. All salaries, wages, commissions, bonuses
21 and incentive payments whether based on profits or otherwise,
1 fees, tips and similar remuneration received for services
2 rendered whether directly or through an agent and whether in
3 cash or in property except income derived from the United States
4 Government for active duty outside the Commonwealth of
5 Pennsylvania as a member of its armed forces and the first two
6 thousand dollars ($2,000) of income received by Pennsylvania
7 National Guardsmen derived from their duties as guardsmen,
8 including income from the Federal Government as well as from the
9 State.
10 * * *
11 Section 2. This act shall take effect January 1, 1978.
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