PENNSYLVANIA, February 21 - PRINTER'S NO. 364

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

416

Session of

2023

INTRODUCED BY PHILLIPS-HILL, SCHWANK, SANTARSIERO, PENNYCUICK,

STEFANO, J. WARD, VOGEL AND AUMENT, FEBRUARY 21, 2023

REFERRED TO FINANCE, FEBRUARY 21, 2023

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 corporate net income tax, further providing

for imposition of tax; and abrogating a regulation.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 402 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 402. Imposition of Tax.--* * *

(d) (1) The privileges described in subsection (a)(1) and

(2) do not include work performed by employes of the

corporation:

(i) who are residents of this Commonwealth;

(ii) whose primary work location for the corporation, within

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