PRINTER'S NO. 1859
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1584
Session of
2023
INTRODUCED BY PISCIOTTANO, GREINER, SMITH-WADE-EL, SCHLOSSBERG,
SANCHEZ, MADDEN, HILL-EVANS, CEPEDA-FREYTIZ, KUTZ, MENTZER
AND FEE, JULY 18, 2023
REFERRED TO COMMITTEE ON FINANCE, JULY 18, 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
definitions, providing for elective tax imposed at pass-
through entity level and further providing for taxability of
partners, for income of a Pennsylvania S corporation and for
income taxes imposed by other states.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301(w) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
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