PRINTER'S NO. 373
No. 360 Session of 2001
INTRODUCED BY BOSCOLA, MELLOW, COSTA, O'PAKE, RHOADES, WAUGH, STOUT, TARTAGLIONE, WAGNER, LOGAN AND KASUNIC, FEBRUARY 7, 2001
REFERRED TO FINANCE, FEBRUARY 7, 2001
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," further providing for personal income tax 11 definitions; and providing for exclusions from personal 12 income. 13 The General Assembly of the Commonwealth of Pennsylvania 14 hereby enacts as follows: 15 Section 1. The introductory paragraph of section 301 of the 16 act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code 17 of 1971, amended May 7, 1997 (P.L.85, No.7), is amended and the 18 section is amended by adding a clause to read: 19 Section 301. Definitions.--The following words, terms and 20 phrases when used in this article shall have the meaning 21 ascribed to them in this section except where the context 22 clearly indicates a different meaning. Unless specifically
1 provided otherwise, any reference in this article to the 2 Internal Revenue Code shall include the Internal Revenue Code of 3 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.)[, as amended to 4 January 1, 1997]: 5 * * * 6 (l.3) "Medical expenses" means those expenses allowable as 7 deductions under section 213 of the Internal Revenue Code of 8 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.). 9 * * * 10 Section 2. The act is amended by adding a section to read: 11 Section 303.1. Exclusions from Income.--A taxpayer who is 12 sixty-five years of age or older is entitled to exclude from the 13 classes of income under section 303 payments made for medical 14 expenses. 15 Section 3. The amendment or addition of sections 301 and 16 303.1 of the act shall apply to taxable years beginning after 17 December 31, 2001. 18 Section 4. This act shall take effect immediately. L12L72DMS/20010S0360B0373 - 2 -