PRINTER'S NO. 374
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
406
Session of
2023
INTRODUCED BY GALLOWAY, CIRESI, HILL-EVANS, SCHLOSSBERG,
ISAACSON, JAMES, MADDEN, SANCHEZ, DELLOSO, SHUSTERMAN AND
GILLEN, MARCH 14, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 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
classes of income.
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.11) The following shall apply:
(1) When calculating taxable income on the annual personal
income tax return, a taxpayer may deduct an amount not to exceed
ten thousand dollars ($10,000) if, while living, the taxpayer or
the taxpayer's dependent donates one or more of his or her human
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