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PA SB1153

Bill

Official Source

Status

Introduced

1/30/2026

Primary Sponsor

Kristin Phillips-Hill

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Origin

Senate

2025-2026 Regular Session

AI Summary

  • Amends the Tax Reform Code of 1971 to exclude certain remote work from creating corporate net income tax nexus in Pennsylvania for out-of-state corporations
  • Exemption applies to employees who are Pennsylvania residents, have a primary work location in another state or D.C., and work remotely in Pennsylvania less than 50% of their normal working hours annually
  • Abrogates regulation 61 Pa. Code § 153.23(b) to the extent it conflicts with the new provisions
  • Applies retroactively to tax years beginning after December 31, 2023
  • Takes effect immediately upon enactment

Legislative Description

In corporate net income tax, further providing for imposition of tax; and abrogating a regulation.

Last Action

Referred to Finance

1/30/2026

Committee Referrals

Finance1/30/2026

Full Bill Text

No bill text available