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PRINTER'S NO. 364
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
416
Session of
2023
INTRODUCED BY PHILLIPS-HILL, SCHWANK, SANTARSIERO, PENNYCUICK,
STEFANO, J. WARD, VOGEL AND AUMENT, FEBRUARY 21, 2023
REFERRED TO FINANCE, FEBRUARY 21, 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 corporate net income tax, further providing
for imposition of tax; and abrogating a regulation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 402 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 402. Imposition of Tax.--* * *
(d) (1) The privileges described in subsection (a)(1) and
(2) do not include work performed by employes of the
corporation:
(i) who are residents of this Commonwealth;
(ii) whose primary work location for the corporation, within
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