PRINTER'S NO. 152
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
194
Session of
2023
INTRODUCED BY D. MILLER, FREEMAN, MADDEN, SANCHEZ, HILL-EVANS,
HOWARD, GUENST, KINSEY, CEPEDA-FREYTIZ, SCHLOSSBERG, KHAN,
ZABEL, BULLOCK, CIRESI, DELLOSO AND OTTEN, MARCH 8, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 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 personal income tax, further providing for
special tax provisions for poverty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 304(d) 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 clause to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(d) Any claim for special tax provisions hereunder shall be
determined in accordance with the following:
* * *
(4) For the tax year immediately following the effective
date of this clause and for every tax year thereafter, the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22