![](data:image/svg+xml;base64,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)
PRINTER'S NO. 596
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
556
Session of
2017
INTRODUCED BY GREENLEAF AND MARTIN, MARCH 27, 2017
REFERRED TO FINANCE, MARCH 27, 2017
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, further providing for
classes of income and for returns of married individuals,
deceased or disabled individuals and fiduciaries; and
abrogating regulations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303 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 303. Classes of Income.--* * *
(a.10) A taxpayer may offset a gain in one class of income
with a loss in another class of income. Notwithstanding 1
Pa.C.S. ยง 1937(a) (relating to references to statutes and
regulations), this subsection shall not affect a change in any
of the following provisions as they exist on June 30, 2015:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24