HB 22
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and for classes of income.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s tax code to clarify definitions related to ‘compensation’ and to specifically exempt income earned by members of the Pennsylvania National Guard, both during active duty and nonactive duty, from personal income tax. It updates definitions within the Tax Reform Code of 1971 to include National Guard service as an exception to certain compensation definitions.
Key provisions
- Defines ‘compensation’ to include salaries, wages, bonuses, and other remuneration.
- Excludes income earned by National Guard members (active duty and nonactive duty) from the definition of ‘compensation’.
- Updates definitions within the Tax Reform Code of 1971.
- Clarifies the treatment of payments made to foster parents for in-home care.
- Specifies that payments for social security or retirement are not considered compensation.
- Addresses payments to individuals serving in combat zones.
- Includes specific income derived from Commonwealth or US Government service for National Guard duty.
Who is affected
- Pennsylvania residents
- Members of the Pennsylvania National Guard
- The Department of Revenue
- Employers
- Taxpayers
Notable changes
- Introduces a specific exemption for National Guard income from personal income tax.
- Modifies the definition of ‘compensation’ to explicitly include income earned by National Guard members.
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