Pennsylvania HB152 amends personal income tax to exclude housing allowances provided by churches to ordained clergy from taxable income.
Pennsylvania HB152 amends the personal income tax law to exclude housing allowances provided by churches or religious organizations to ordained clergy from taxable income. This change applies to taxable years beginning after December 31, 2023, and takes effect immediately upon enactment. The bill adds a new subsection to the Tax Reform Code of 1971, clarifying that housing allowances for clergy are not subject to income tax.
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