PRINTER'S NO. 899
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
911
Session of
2023
INTRODUCED BY SHUSTERMAN, HILL-EVANS, SANCHEZ, MADDEN, KINSEY,
SCHLOSSBERG, BURGOS, NEILSON, CIRESI, HANBIDGE, KINKEAD,
GREEN, CEPEDA-FREYTIZ AND BOROWSKI, APRIL 17, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 17, 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, providing for charitable
contribution exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 304.3. Charitable Contribution Exemption.--(a) A
contribution to a charitable organization shall be exempt from
all taxation by the Commonwealth and its political subdivisions
in accordance with this section.
(b) The following apply:
(1) An amount contributed to a charitable organization shall
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