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                                                       PRINTER'S NO. 373

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

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.








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