H1259B1369A00859 LKK:MAC 06/06/23 #90 A00859
AMENDMENTS TO HOUSE BILL NO. 1259
Sponsor: REPRESENTATIVE SAMUELSON
Printer's No. 1369
Amend Bill, page 1, line 10, by inserting after "penalties,""
in personal income tax, further providing for classes of
income; and,
Amend Bill, page 1, lines 15 through 18, by striking out all
of said lines and inserting
Section 1. Section 303(a.7)(2)(i) 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 clause to read:
Section 303. Classes of Income.--* * *
(a.7) The following apply:
* * *
(2) (i) The following shall not be subject to tax under
this article:
* * *
(E) Amounts paid or incurred by an employer of an employe
for dependent care assistance provided to the employe that are
excludable under section 129 of the Internal Revenue Code of
1986, as amended.
* * *
Section 2. Section 1903-I(a) and (b) of the act, added July
8, 2022 (P.L.513, No.53), are amended and the section is amended
by adding a subsection to read:
Amend Bill, page 4, line 15, by striking out "2" and
inserting
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