A00859
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1259
Session of
2023
INTRODUCED BY T. DAVIS, SHUSTERMAN, BURGOS, MADDEN, McNEILL,
KAZEEM, SIEGEL, GALLAGHER, SCHLOSSBERG, HILL-EVANS, ZABEL,
SANCHEZ, PROBST, VENKAT, HOHENSTEIN, BOROWSKI, GUENST,
CIRESI, KINKEAD, STURLA, OTTEN, MERSKI, CEPHAS, D. WILLIAMS,
ZIMMERMAN, HOWARD, O'MARA, MALAGARI, CONKLIN, KRAJEWSKI,
KINSEY, RABB, ROZZI, HANBIDGE, CEPEDA-FREYTIZ, ABNEY, TAKAC,
CERRATO, GREEN, DONAHUE, FREEMAN AND WARREN, MAY 24, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 24, 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 personal income tax, further providing for
classes of income; and, in Pennsylvania Child and Dependent
Care Enhancement Tax Credit Program, further providing for
credit for child and dependent care employment-related
expenses.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1903-I(a) and (b) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added
July 8, 2022 (P.L.513, No.53), are amended and the section is
amended by adding a subsection to read:
Section 1. Section 303(a.7)(2)(i) of the act of March 4,
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