Pennsylvania HB1815 repeals the Individual Net Income Tax Act of 1935.

HB1815 repeals the Individual Net Income Tax Act of 1935, which imposed a graduated income tax for school purposes on residents of Pennsylvania and on income of nonresidents derived from property or business in Pennsylvania. The repealed act defined taxable income and required filing of returns, provided for assessment, collection, and lien of the tax, and outlined administration and enforcement by the Department of Revenue. The repeal takes effect immediately upon final enactment.

Pennsylvania HB1815 repeals the Individual Net Income Tax Act of 1935.

HB1815 repeals the Individual Net Income Tax Act of 1935, which imposed a graduated income tax for school purposes on residents of Pennsylvania and on income of nonresidents derived from property or business in Pennsylvania. The repealed act defined taxable income and required filing of returns, provided for assessment, collection, and lien of the tax, and outlined administration and enforcement by the Department of Revenue. The repeal takes effect immediately upon final enactment.