PRINTER'S NO. 3226
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2244
Session of
2020
INTRODUCED BY DUNBAR, BERNSTINE, DeLUCA, GABLER, GROVE, JAMES,
METCALFE, O'NEAL, OBERLANDER, OWLETT, PICKETT, PYLE, RYAN,
SANKEY, SNYDER AND WARNER, JANUARY 30, 2020
REFERRED TO COMMITTEE ON FINANCE, JANUARY 30, 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
classes of income.
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.10) A person may claim a deduction for depletion of a
mine, oil and gas well and other natural deposit in accordance
with the provisions of sections 611, 612, 613, 613A, 614, 616
and 617 of the Internal Revenue Code of 1986 (Public Law 99-514,
26 U.S.C. ยง 611 et seq.) in effect on the effective date of this
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
subsection.
* * *
Section 2. The addition of section 303(a.10) of the act
shall apply to tax years beginning after December 31, 2019.
Section 3. This act shall take effect in 60 days.
20200HB2244PN3226 - 2 -
1
2
3
4
5