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 classes of income.

PRIOR PRINTER'S NO. 74 PRINTER'S NO. 1511
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 124
Session of
2025
INTRODUCED BY CULVER, L. WILLIAMS, MASTRIANO, FONTANA, BROWN,
KANE, SCHWANK, COSTA, J. WARD, KEARNEY, MILLER AND PICOZZI,
JANUARY 22, 2025
SENATOR HUTCHINSON, FINANCE, AS AMENDED, MARCH 18, 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
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 following shall apply:
(1) When calculating taxable income on the annual personal
income tax return, a taxpayer may deduct an amount not to exceed
ten thousand dollars ($10,000) if, while living, the taxpayer or
the taxpayer's dependent donates one or more of his or her human
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organs to another human being for human organ transplantation
and incurs any of the following unreimbursed expenses which are
related to the organ donation:
(i) Travel expenses.
(ii) Lodging expenses.
(iii) Lost wages.
(iv) Medical expenses.
(2) Subject to the restriction under paragraph (1), the
taxpayer may only deduct an amount equal to the unreimbursed
expenses incurred by the taxpayer under paragraph (1). The
deduction may not result in taxable income being less than zero.
(3) A deduction under this subsection may only be claimed in
the taxable year in which the human organ transplantation
occurred OR THE TAX YEAR IN WHICH THE TAXPAYER INCURS ANY
EXPENSES UNDER PARAGRAPH (1) . A taxpayer may claim the deduction
under this subsection only one time during the taxpayer's
lifetime.
(4) As used in this subsection, the term "human organ" means
all or part of a liver, pancreas, kidney, intestine, lung or
bone marrow.
* * *
Section 2. The addition of section 303(a.13) of the act
shall apply to tax years beginning after December 31, 2024 2025.
Section 3. This act shall take effect immediately.
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