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Pennsylvania House of Representatives
07/17/2024 09:20 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20230&chamber=H&cosponId=38655
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House of Representatives
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: December 14, 2022 10:20 AM
From: Representative David H. Rowe
To: All House members
Subject: Repealing the defunct Individual Net Income Tax Act of 1935 (Former HB423)
 
Please join me as a co-sponsor of legislation to repeal Act 314 of 1935, the Individual Net Income Tax Act. 

This act was held to be invalid by the Pennsylvania Supreme Court in Kelley v. Kalodner, and its provisions were never enforced.  However, the act technically remains on the books. Finally repealing this act will help to simplify the Commonwealth’s body of tax laws.

I look forward to working with you on this important piece of legislation that passed the House unanimously last session.