Senate Bill 655 Printer's Number 708

PENNSYLVANIA, April 30 - PRINTER'S NO. 708

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

655

Session of

2025

INTRODUCED BY MUTH, COSTA, FONTANA AND TARTAGLIONE,

APRIL 30, 2025

REFERRED TO FINANCE, APRIL 30, 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

classes of income; in corporate net income tax, further

providing for definitions; in tax credit and tax benefit

administration, further providing for definitions; and

providing for personal health investment tax credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 303 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 303. Classes of Income.--* * *

(a.13) As follows:

(1) An amount paid by a business that incurs costs by

offering free membership at a fitness facility to a qualified

individual shall be allowed as a deduction from taxable income