Pennsylvania HB1467 amends the Tax Reform Code of 1971 to redefine compensation for personal income tax purposes.

Pennsylvania HB1467 amends the Tax Reform Code of 1971 to redefine the classes of income for personal income tax purposes. Specifically, it modifies the definition of compensation to exclude income derived from the United States Government for active duty outside Pennsylvania as a member of its armed forces and income from the United States Government or the Commonwealth of Pennsylvania for active State duty for emergency within or outside Pennsylvania. Additionally, it explicitly states that tips and gratuities shall not be considered compensation under this article.

Pennsylvania HB1467 amends the Tax Reform Code of 1971 to redefine compensation for personal income tax purposes.

Pennsylvania HB1467 amends the Tax Reform Code of 1971 to redefine the classes of income for personal income tax purposes. Specifically, it modifies the definition of compensation to exclude income derived from the United States Government for active duty outside Pennsylvania as a member of its armed forces and income from the United States Government or the Commonwealth of Pennsylvania for active State duty for emergency within or outside Pennsylvania. Additionally, it explicitly states that tips and gratuities shall not be considered compensation under this article.