PRINTER'S NO. 1038
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1006
Session of
2021
INTRODUCED BY METZGAR, BROOKS, HERSHEY, OWLETT, HILL-EVANS,
PICKETT, KAUFFMAN, LONGIETTI, WARNER, ROWE, CIRESI,
ZIMMERMAN, CONKLIN, PASHINSKI, IRVIN, STRUZZI, WHEELAND AND
GLEIM, MARCH 24, 2021
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2021
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) (1) A person that receives crop insurance proceeds
may elect to include the crop insurance proceeds as income for
the taxable year following the taxable year in which the crop
insurance proceeds were received, if the person establishes that
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under the person's practice, income from the crops for which the
crop insurance proceeds were received would have been reported
in the following taxable year.
(2) For purposes of this subsection, the term "crop
insurance proceeds" shall mean payments received under the
Agricultural Act of 1949 (Public Law 81-439, 63 Stat. 1051) or
Title II of the Disaster Assistance Act of 1988 (Public Law 100-
387, 102 Stat. 924) as a result of:
(i) the destruction or damage to crops caused by drought,
flood or other natural disaster; or
(ii) the inability to plant crops because of drought, flood
or other natural disaster.
Section 2. The addition of section 303(a.10) of the act
shall apply to taxable years beginning after December 31, 2019.
Section 3. This act shall take effect immediately.
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