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PA HB1467

Bill

Status

Introduced

5/14/2025

Primary Sponsor

Morgan Cephas

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Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Removes tips and gratuities from the definition of taxable "compensation" under Pennsylvania's personal income tax, exempting them from the state's 3.07% flat income tax rate

  • Amends Section 303(a)(1)(i) of the Tax Reform Code of 1971 to explicitly state that "tips and gratuities shall not be considered compensation under this article"

  • Effective date is 60 days after enactment

  • Introduced May 14, 2025 and referred to the House Finance Committee

Legislative Description

In personal income tax, further providing for classes of income.

Last Action

Referred to Finance

5/14/2025

Committee Referrals

Finance5/14/2025

Full Bill Text

No bill text available