PA HB623

Excludes from Pennsylvania personal income tax certain early retirement account withdrawals made by domestic abuse victims who self-certify they experienced abuse within the past five years

Adds a new definition of "domestic abuse" to the Tax Reform Code, encompassing physical, psychological, sexual, emotional, or economic abuse, including efforts to control, isolate, humiliate, or intimidate a victim

Extends the domestic abuse definition to include abuse perpetrated through harm to a victim's child or other family member living in the household

Aligns with federal tax provisions under 26 U.S.C. § 72 regarding self-certification requirements for domestic abuse-related retirement withdrawals

Takes effect 60 days after enactment