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PRIOR PRINTER'S NO. 2071
PRINTER'S NO. 2917
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
333
Session of
2019
INTRODUCED BY NELSON, GROVE, GAYDOS, STEPHENS, METZGAR, ROTHMAN,
MILLARD, BERNSTINE, GREINER, MACKENZIE, DUNBAR, PYLE, KEEFER,
SAYLOR, MENTZER, KAUFER, MASSER, THOMAS, GILLEN, GLEIM, RIGBY
AND ROWE, JUNE 11, 2019
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, NOVEMBER 19, 2019
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303(a.3) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 303. Classes of Income.--* * *
(a.3) The cost of property commonly referred to as Section
179 Property may be treated as a deductible expense only to the
extent allowable under [the version of section 179 of the
Internal Revenue Code in effect at the time the property is
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