PRINTER'S NO. 1294
No. 1104 Session of 1997
INTRODUCED BY LAVALLE, WAGNER, BELAN, COSTA, BODACK, AFFLERBACH,
KUKOVICH, O'PAKE, TARTAGLIONE, MUSTO, BELL, KITCHEN, ROBBINS,
STAPLETON AND TOMLINSON, SEPTEMBER 18, 1997
REFERRED TO FINANCE, SEPTEMBER 18, 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," further defining "income" for personal income tax
11 purposes to include a deduction for vehicle emission
12 compliance standards.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 301(j) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
17 August 31, 1971 (P.L.362, No.93), is amended to read:
18 Section 301. Definitions.--The following words, terms and
19 phrases when used in this article shall have the meaning
20 ascribed to them in this section except where the context
21 clearly indicates a different meaning. Unless specifically
22 provided otherwise, any reference in this article to the
1 Internal Revenue Code shall include the Internal Revenue Code of
2 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.), as amended to
3 January 1, 1997:
4 * * *
5 (j) "Income" for a resident individual, estate or trust
6 means the same as compensation, net profits, gains, dividends,
7 interest or income enumerated and classified under section 303
8 of this article less the fee and the cost of any parts and labor
9 incurred and paid for a motor vehicle to assure compliance with
10 vehicle emission standards.
11 * * *
12 Section 2. This act shall take effect immediately.
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