Senate Bill 396 Printer's Number 0508

Sponsors

MASTRIANO, CULVER, PISCIOTTANO, STEFANO

Short Title

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions, providing for elective tax imposed at pass-through entity level and further providing for taxability of partners and for income of a Pennsylvania S corporation.

Memo Subject

Optional Entity-Level SALT Cap Workaround

Actions

Generated 04/01/2025 08:34 PM