PENNSYLVANIA, February 13 - PRINTER'S NO. 204

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

253

Session of

2025

INTRODUCED BY MASTRIANO, FONTANA, SCHWANK, CULVER, PENNYCUICK,

BOSCOLA, COSTA AND VOGEL, FEBRUARY 13, 2025

REFERRED TO FINANCE, FEBRUARY 13, 2025

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

income taxes imposed by other states.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 314 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 314. Income Taxes Imposed by Other States.--(a) A

resident taxpayer before allowance of any credit under section

312 shall be allowed a credit against the tax otherwise due

under this article for the amount of any income tax, wage tax or

tax on or measured by gross or net earned or unearned income

imposed on him or on a Pennsylvania S corporation, limited

liability company or partnership in which he is a direct or

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