SB 396: 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.

Plain-language summary

SB 396 is a bill introduced in the Pennsylvania Senate on March 6, 2025. According to its official title, it concerns: 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. Primary sponsor: Doug Mastriano (Republican). It lists 3 additional sponsors. Most recent recorded action (April 2, 2025): Re-referred to Appropriations.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written