Pennsylvania HB1846 exempts compensation for individuals under 18 from personal income tax.

Pennsylvania HB1846 amends the state's Tax Reform Code of 1971 to exclude compensation received by individuals under eighteen years of age from personal income tax. This change applies to taxable years beginning after December 31, 2025. The bill also assigns duties and powers to the Department of Revenue, employers, fiduciaries, and other entities for the collection, administration, and enforcement of this tax exemption.

Pennsylvania HB1846 exempts compensation for individuals under 18 from personal income tax.

Pennsylvania HB1846 amends the state's Tax Reform Code of 1971 to exclude compensation received by individuals under eighteen years of age from personal income tax. This change applies to taxable years beginning after December 31, 2025. The bill also assigns duties and powers to the Department of Revenue, employers, fiduciaries, and other entities for the collection, administration, and enforcement of this tax exemption.