PRINTER'S NO. 680
No. 615 Session of 1997
INTRODUCED BY M. N. WRIGHT, LYNCH, LAUGHLIN, WALKO, CURRY,
SHANER, THOMAS, TRAVAGLIO, CAPPABIANCA, SEMMEL, FEESE,
STABACK, LEVDANSKY, HENNESSEY, OLASZ, BROWNE, RAMOS, LEDERER,
McCALL, PISTELLA, BOSCOLA, JOSEPHS, CAWLEY, BELARDI, TRELLO,
STEELMAN, BARD, COLAFELLA, DALEY, MELIO, GEIST AND
L. I. COHEN, FEBRUARY 14, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 1997
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 a deduction for job-seeking
11 expenses.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 301 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a clause to read:
17 Section 301. Definitions.--The following words, terms and
18 phrases when used in this article shall have the meaning
19 ascribed to them in this section except where the context
20 clearly indicates a different meaning. Any reference in this
1 article to the Internal Revenue Code shall include the Internal
2 Revenue Code of 1954, as amended to the date on which this
3 article is effective:
4 * * *
5 (l.3) "Job-seeking expenditure" means unreimbursed expenses
6 incurred by an individual which are directly related to seeking
7 employment, but shall not include expenses incurred by an
8 individual seeking full-time employment for the first time. Job-
9 seeking expenditures shall be limited to the following:
10 (1) Travel and transportation expenses when the primary
11 purpose of travel is to seek employment. Travel and
12 transportation expenses shall include the cost of lodging and
13 subsistence.
14 (2) Resume expenses, including the cost of typing, printing
15 and mailing a resume to a prospective employer.
16 (3) Employment agency fees.
17 * * *
18 Section 2. Section 303(a)(1) of the act, amended March 13,
19 1974 (P.L.179, No.32), is amended to read:
20 Section 303. Classes of Income.--(a) The classes of income
21 referred to above are as follows:
22 (1) Compensation. All salaries, wages, commissions, bonuses
23 and incentive payments whether based on profits or otherwise,
24 fees, tips and similar remuneration received for services
25 rendered whether directly or through an agent and whether in
26 cash or in property except income derived from the United States
27 Government for active duty outside the Commonwealth of
28 Pennsylvania as a member of its armed forces. Notwithstanding
29 any other provision of this act, unreimbursed job-seeking
30 expenditures incurred by an individual during a tax year shall
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1 be deductible from compensation.
2 * * *
3 Section 3. This act shall take effect January 1, 1998.
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