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Senate Bill 396 Printer's Number 0508

PENNSYLVANIA, April 1 - Senate Bill 396

2025-2026 Regular Session

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

0343 Referred to FINANCE, March 6, 2025
0508 Reported as amended, April 1, 2025
First consideration, April 1, 2025

Generated 04/01/2025 08:34 PM

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