Pennsylvania SB1153 amends corporate net income tax to exclude certain remote work from taxable income.

Pennsylvania SB1153 modifies the state's corporate net income tax by excluding from taxable income work performed by employees who are residents of Pennsylvania but primarily work in another state or the District of Columbia. This exclusion applies if the employee works remotely in Pennsylvania less than 50% of their normal working hours annually. The bill also abrogates a regulation to ensure consistency with these changes. The amendments apply to tax years beginning after December 31, 2023, and take effect immediately.

Pennsylvania SB1153 amends corporate net income tax to exclude certain remote work from taxable income.

Pennsylvania SB1153 modifies the state's corporate net income tax by excluding from taxable income work performed by employees who are residents of Pennsylvania but primarily work in another state or the District of Columbia. This exclusion applies if the employee works remotely in Pennsylvania less than 50% of their normal working hours annually. The bill also abrogates a regulation to ensure consistency with these changes. The amendments apply to tax years beginning after December 31, 2023, and take effect immediately.