PRINTER'S NO. 899
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
911
Session of
2023
INTRODUCED BY SHUSTERMAN, HILL-EVANS, SANCHEZ, MADDEN, KINSEY,
SCHLOSSBERG, BURGOS, NEILSON, CIRESI, HANBIDGE, KINKEAD,
GREEN, CEPEDA-FREYTIZ AND BOROWSKI, APRIL 17, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 17, 2023
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, providing for charitable
contribution exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 304.3. Charitable Contribution Exemption.--(a) A
contribution to a charitable organization shall be exempt from
all taxation by the Commonwealth and its political subdivisions
in accordance with this section.
(b) The following apply:
(1) An amount contributed to a charitable organization shall
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be deductible from the taxable income of the contributor under
this article for the tax year the contribution was made.
(2) The total contributions made by a contributor during a
taxable year to all charitable organizations that are allowable
as a deduction under this section shall not exceed the dollar
amount under 26 U.S.C. § 2503(b) (relating to taxable gifts).
(3) The deduction shall not result in the contributor's
taxable income being less than zero.
(c) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection unless
the context clearly indicates otherwise:
"Charitable organization." An organization that is qualified
under 26 U.S.C. § 501(c)(3) (relating to exemption from tax on
corporations, certain trusts, etc.) and that has obtained an
exemption number from the department as a charitable
organization.
"Contributor." An individual who makes a contribution to a
charitable organization.
Section 2. The addition of section 304.3 of the act shall
apply to taxable years commencing after the effective date of
this section.
Section 3. This act shall take effect in 60 days.
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