An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in corporate net income tax, further providing for imposition of tax; and abrogating a regulation.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill amends Pennsylvania’s corporate net income tax law. Specifically, it clarifies that work performed by employees who live in Pennsylvania but work for out-of-state corporations is not eligible for certain tax privileges. The bill sets a threshold of 50% of normal working hours performed remotely in Pennsylvania for this exclusion to apply. Additionally, it abrogates a specific regulation related to corporate net income tax.
Key provisions
- Excludes work performed by Pennsylvania residents working remotely for out-of-state corporations from certain tax privileges.
- Specifies that remote work must account for less than 50% of an employee's annual working hours to qualify for the exclusion.
- Abrogates regulation 61 Pa. Code § 153.23(b).
Who is affected
- Pennsylvania Corporations
- Pennsylvania Employees
- Out-of-State Corporations
- Department of Revenue
Notable changes
- Modifies the definition of eligible work for corporate net income tax.
- Establishes a threshold for remote work to qualify for the exclusion.
Bill text
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Document of record
- Version
- Pn 1412 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
5 on record
Primary sponsor
Cosponsors
Lynda Schlegel Culver
Patrick Stefano
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