PENNSYLVANIA, October 18 - PRIOR PRINTER'S NO. 1889

PRINTER'S NO. 1980

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1321

Session of

2022

INTRODUCED BY BAKER, STEFANO, PHILLIPS-HILL, DUSH AND BREWSTER,

SEPTEMBER 7, 2022

SENATOR BROWNE, APPROPRIATIONS, IN SENATE, RE-REPORTED AS

AMENDED, OCTOBER 18, 2022

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

imposition of tax and for taxability of estates, trusts and

their beneficiaries.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 302 and 305 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] Except as

provided in subsection (c), 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

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22