Senate Bill 1314 Printer's Number 1667

PENNSYLVANIA, May 1 - PRINTER'S NO. 1667

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1314

Session of

2026

INTRODUCED BY SAVAL, MUTH, L. WILLIAMS, KEARNEY, HAYWOOD, COSTA

AND CAPPELLETTI, MAY 1, 2026

REFERRED TO FINANCE, MAY 1, 2026

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

imposition of tax.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 302 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended to read:

Section 302. Imposition of Tax.--(a) Except as provided in

subsection (c)[, every]:

(1) Every resident individual, estate or trust shall be

subject to, and shall pay for the privilege of receiving each of

the classes of income hereinafter enumerated in section 303, a

tax upon each dollar of income received by that resident during

that resident's taxable year at the rate of three and seven

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