PRINTER'S NO. 556
No. 532 Session of 1999
INTRODUCED BY CORRIGAN, SOLOBAY, FLICK, WOJNAROSKI, SHANER,
PETRARCA, HENNESSEY, GIGLIOTTI, COY, ORIE, HERMAN, VAN HORNE,
ARGALL, BELARDI, SEYFERT, McCALL, FORCIER, SEMMEL, KAISER,
PIPPY, STABACK, KIRKLAND, LEVDANSKY, WILLIAMS, MICOZZIE,
PESCI, MAHER, READSHAW, DALEY, DALLY, LAUGHLIN, SAYLOR,
BAKER, HARHAI, L. I. COHEN, SAINATO, TRELLO, RUFFING, WALKO,
M. COHEN, CURRY, PRESTON, CIVERA, SERAFINI, GRUCELA, MELIO
AND TANGRETTI, FEBRUARY 10, 1999
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 1999
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," providing for an exclusion from the Pennsylvania
11 personal income tax of earnings expended for work as a
12 volunteer firefighter, ambulance or rescue squad member.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 303(a)(1) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
17 March 13, 1974 (P.L.179, No.32), is amended to read:
18 Section 303. Classes of Income.--(a) The classes of income
19 referred to above are as follows:
20 (1) Compensation. All salaries, wages, commissions, bonuses
1 and incentive payments whether based on profits or otherwise,
2 fees, tips and similar remuneration received for services
3 rendered whether directly or through an agent and whether in
4 cash or in property except income derived from the United States
5 Government for active duty outside the Commonwealth of
6 Pennsylvania as a member of its armed forces. Notwithstanding
7 the foregoing, an amount equal to any expenses incurred by a
8 person for work as a volunteer firefighter, ambulance or rescue
9 squad member shall be excluded from income taxed as
10 compensation.
11 * * *
12 Section 2. This act shall apply to all tax years beginning
13 on or after January 1, 1999.
14 Section 3. This act shall take effect immediately.
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