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PRINTER'S NO. 578
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
104
Session of
2019
INTRODUCED BY RYAN, BERNSTINE, BROWN, DIAMOND, HAHN, JAMES,
KEEFER, LONGIETTI, MILLARD, B. MILLER, MURT, NEILSON,
PICKETT, PYLE, READSHAW, STAATS AND ZIMMERMAN,
FEBRUARY 28, 2019
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 28, 2019
A RESOLUTION
Directing the Secretary of Revenue and the Governor to commence
negotiations with the State of New York's Governor and
Commissioner of the Department of Taxation and Finance to
effectuate an income tax reciprocity agreement between the
Commonwealth of Pennsylvania and the State of New York.
WHEREAS, Indiana, Maryland, New Jersey, Ohio, Virginia and
West Virginia currently participate in reciprocal income tax
agreements with this Commonwealth; and
WHEREAS, Pennsylvania's existing reciprocal agreements
provide that an employee's compensation is subject to state
income tax at the rate of the employee's state of residence,
which allows each state to receive income tax revenue from its
respective residents; and
WHEREAS, Currently, approximately 17,500 New York resident-
commuters pay state income tax to Pennsylvania, in comparison to
the 42,400 Pennsylvania resident-commuters who pay state income
tax to New York; and
WHEREAS, Pennsylvania's current income tax is a flat rate of
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3.07% and New York's income tax ranges between 4% and 8.82%,
which means a reciprocal agreement between this Commonwealth and
the state of New York would lower the percentage of income tax
paid for Pennsylvania residents who work in New York; and
WHEREAS, Based on figures provided by the Pennsylvania
Department of Revenue, a reciprocal agreement with New York
would result in a net gain of income tax revenue for this
Commonwealth, estimated at over $60 million; therefore be it
RESOLVED, That the House of Representatives direct the
Secretary of Revenue and the Governor to commence negotiations
with the State of New York's Governor and Commissioner of the
Department of Taxation and Finance to effectuate an income tax
reciprocity agreement between the Commonwealth of Pennsylvania
and the State of New York.
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