PRINTER'S NO. 1705
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1153
Session of
2020
INTRODUCED BY A. WILLIAMS, STREET, COSTA AND KEARNEY,
MAY 21, 2020
REFERRED TO FINANCE, MAY 21, 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(a)(1)(i) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 303. Classes of Income.--(a) The classes of income
referred to above are as follows:
(1) Compensation.
(i) All salaries, wages, commissions, bonuses and incentive
payments whether based on profits or otherwise, fees, tips and
similar remuneration received for services rendered whether
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
directly or through an agent and whether in cash or in property
[except] unless exempt pursuant to the following:
(A) income derived from the United States Government for
active duty outside the Commonwealth of Pennsylvania as a member
of its armed forces and income from the United States Government
or the Commonwealth of Pennsylvania for active State duty for
emergency within or outside the Commonwealth of Pennsylvania,
including duty ordered pursuant to 35 Pa.C.S. Ch. 76 (relating
to Emergency Management Assistance Compact)[.]; or
(B) income earned during the 2020 taxable year and derived
from employment at a business concern that is included in one of
the following categories: a grocery and related product merchant
wholesaler; petroleum and petroleum products merchant wholesale;
grocery store; or gasoline store, as those terms are defined by
regulations of the department, during the proclamation of
disaster emergency issued by the Governor on March 6, 2020,
published at 50 Pa.B. 1644 (March 21, 2020), and any renewal of
the state of disaster emergency.
* * *
Section 2. Within 30 days of the effective date of this
section, the department shall promulgate regulations to
implement this act. The regulations shall be consistent with the
North American Industry Classification System codes that
correspond to the business concerns specified in this act.
Section 3. In order to facilitate the prompt implementation
of this act, regulations promulgated by the department shall be
deemed temporary regulations which shall not expire following
publication. Temporary regulations promulgated under this act
shall not be subject to:
(1) Section 612 of the act of April 9, 1929 (P.L.177,
20200SB1153PN1705 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
No.175), known as The Administrative Code of 1929.
(2) Sections 201, 202, 203, 204 and 205 of the act of
July 31, 1968 (P.L.769, No.240), referred to as the
Commonwealth Documents Law.
(3) Sections 204(b) and 301(10) of the act of October
15, 1980 (P.L.950, No.164), known as the Commonwealth
Attorneys Act.
(4) The act of June 25, 1982 (P.L.633, No.181), known as
the Regulatory Review Act.
Section 4. This act shall take effect immediately.
20200SB1153PN1705 - 3 -
1
2
3
4
5
6
7
8
9
10