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PA HB152

Bill

Official Source

Status

Introduced

1/16/2025

Primary Sponsor

Milou Mackenzie

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Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Housing allowances provided by churches or religious organizations to ordained, commissioned, or licensed clergy would be excluded from Pennsylvania personal income tax
  • Eligible recipients must have authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to their denomination's tenets
  • The housing allowance exclusion applies regardless of whether the housing is located on church-owned property
  • Applies retroactively to taxable years beginning after December 31, 2023
  • Amends Section 303 of the Tax Reform Code of 1971 by adding new subsection (a.13)

Legislative Description

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

Last Action

Referred to Finance

1/16/2025

Committee Referrals

Finance1/16/2025

Full Bill Text

No bill text available