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 imposition of tax and for requirement of withholding tax.

Summary

The legislation amends Pennsylvania’s Tax Reform Code to impose a flat personal income tax of 3.07% on residents and non‑residents, with a reduced 2.99% rate for the first six months after it becomes effective. It also mandates that employers with a Pennsylvania presence withhold the appropriate tax from employee compensation. The changes are intended to simplify tax rates and improve collection timing.

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