Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB141: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for imposition of tax.
Status: In committee, March 24, 2026
What the bill says
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 imposition of tax.
From the introduced text, March 24, 2026:
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 imposition of tax. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Section 302 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 302. Imposition of Tax.--(a) Except as provided in subsection (c)[, every]: (1) Every resident individual, estate or trust shall be subject to, and shall pay for the privilege of receiving each of the classes of income hereinafter enumerated in section 303, a tax upon each dollar of income received by that resident during that resident's taxable year at the rate of three and seven hundredths per cent. This paragraph shall not apply to taxable years commencing after December 31, 2025. (2) Except as provided in paragraph (3), every resident individual, estate or trust shall be subject to, and shall pay for the privilege of receiving each of the classes of …