PENNSYLVANIA, January 20 - PRINTER'S NO. 16

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

35

Session of

2021

INTRODUCED BY A. WILLIAMS AND KEARNEY, JANUARY 20, 2021

REFERRED TO FINANCE, JANUARY 20, 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(a)(1)(i) 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) The classes of income

referred to above are as follows:

(1) Compensation.

(i) All salaries, wages, commissions, bonuses and incentive

payments whether based on profits or otherwise, fees, tips and

similar remuneration received for services rendered whether

directly or through an agent and whether in cash or in property

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