Senate Bill 653 Printer's Number 664

PENNSYLVANIA, April 21 - PRINTER'S NO. 664

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

653

Session of

2025

INTRODUCED BY MILLER, BROWN, COSTA, HUGHES, FONTANA, KANE,

SANTARSIERO, SCHWANK, PENNYCUICK, STEFANO AND VOGEL,

APRIL 21, 2025

REFERRED TO FINANCE, APRIL 21, 2025

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in personal income tax, further providing for

classes of income.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 303 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding a subsection to read:

Section 303. Classes of Income.--* * *

(a.13) The amount of expenses incurred by an employe which

are directly related to the attainment of higher education or

career and technical education which are reimbursed by the

employe's employer shall be deductible from taxable income on

the annual personal income tax return to the extent the amount

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