PRINTER'S NO. 1088
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1001
Session of
2025
INTRODUCED BY SOLOMON AND NEILSON, MARCH 24, 2025
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY
PREPAREDNESS, MARCH 24, 2025
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," in personal income tax, further providing for
11 classes of income.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 303(a.7) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 by adding a paragraph to read:
17 Section 303. Classes of Income.--* * *
18 (a.7) The following apply:
19 * * *
20 (8) An amount received from the Federal or State Government
21 or Jet Rescue Air Ambulance, or an agent thereof, as a result of
22 the Med Jets Flight 056 plane crash that occurred in
1 Philadelphia, Pennsylvania, on January 31, 2025, shall not be
2 considered income subject to the tax imposed by this article.
3 * * *
4 Section 2. This act shall take effect in 60 days.
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Statutes/Laws affected:
Printer's No. 1088: P.L.6, No.2