PENNSYLVANIA, June 6 - (4) This act establishes different classes of subjects

and imposes different tax rates on each class.

(5) The Constitution of Pennsylvania makes it clear that

the imposition of different tax rates complies with section 1

of Article VIII of the Constitution of Pennsylvania insofar

as those tax rates are uniform on each class.

(6) This act does not violate section 1 of Article VIII

of the Constitution of Pennsylvania by imposing different tax

rates on different classes of subjects because the uniformity

clause prohibition on disparate tax rates is not implicated

when uniformity of taxation is maintained within each class.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 302 and 324.1(a) of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are

amended to read:

Section 302. Imposition of Tax.--(a) [Every] For tax years

beginning after December 31, 2003, and ending on December 31,

2019, 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.

(b) [Every] For tax years beginning after December 31, 2003,

and ending on December 31, 2019, every nonresident 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 from sources within this Commonwealth,

a tax upon each dollar of income received by that nonresident

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