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PRINTER'S NO. 2801
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2382
Session of
2022
INTRODUCED BY WHITE, SCHLEGEL CULVER, GILLEN, HARKINS, SMITH AND
WHEELAND, MARCH 8, 2022
REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2022
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 alternative
special tax provisions for poverty.
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. Alternative Special Tax Provision for
Poverty.--(a) Pursuant to section 2(b)(ii) of Article VIII of
the Constitution of the Commonwealth of Pennsylvania, which
provides for establishing as a class or classes of subjects of
taxation the property or privileges of persons who, because of
poverty, are determined to be in need of special tax provisions,
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