PENNSYLVANIA, February 10 - PRINTER'S NO. 170

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

197

Session of

2021

INTRODUCED BY BOSCOLA, COSTA, FONTANA, MENSCH AND SCAVELLO,

FEBRUARY 10, 2021

REFERRED TO FINANCE, FEBRUARY 10, 2021

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 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 subsection to read:

Section 303. Classes of Income.--* * *

(a.10) (1) An amount paid as real property taxes that

exceeds the amount of the deduction for real property taxes

permitted under section 164(b)(6)(B) of the Internal Revenue

Code of 1986 (Public Law 99-514, 26 U.S.C. § 164(b)(6)(B)) shall

be deductible from taxable income on the annual personal income

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