HB 152 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

PRINTER'S NO.    112

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 152
                                               Session of
                                                 2025

     INTRODUCED BY M. MACKENZIE, M. BROWN AND KAUFFMAN,
        JANUARY 16, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 16, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in personal income tax, further providing for
11      classes of income.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 303 of the act of March 4, 1971 (P.L.6,
15   No.2), known as the Tax Reform Code of 1971, is amended by
16   adding a subsection to read:
17      Section 303.    Classes of Income.--* * *
18      (a.13)   Any amount of an allowance that is provided by a
19   church or religious organization to an individual who is duly
20   ordained, commissioned or licensed by a religious body
21   constituting a church or church denomination and has the
22   authority to conduct religious worship, perform sacerdotal
1   functions and administer ordinances or sacraments according to
2   the prescribed tenets and practices of that church or
3   denomination, for housing, regardless of whether the housing is
4   located on property that is owned by the church or denomination,
5   shall be excluded from income under this article.
6      * * *
7      Section 2.   The addition of section 303(a.13) of the act
8   shall apply to taxable years beginning after December 31, 2023.
9      Section 3.   This act shall take effect immediately.




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