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Bill

HB 152

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.

2025-2026 Regular Session Introduced by Marla Brown and 4 co-sponsors

HB 152 amends Pennsylvania's tax code to reclassify personal income categories, potentially altering how different earnings types are taxed and affecting state revenue.

Referred to Finance
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WeVote Research Nonpartisan
Bill Summary · HB 152

Legislative bill overview

HB 152 proposes amendments to Pennsylvania's Tax Reform Code of 1971, specifically modifying how personal income is classified for tax purposes. The bill targets the income classification provisions that determine which types of earnings are taxed at different rates or treated differently under state law. This is a technical tax code modification introduced by a bipartisan group of House members.

Why is this important

How income is classified directly affects individual tax liability and state revenue. Changes to income classifications can shift the tax burden between different types of earners (wage workers, contractors, investors, retirees, etc.) and influence economic behavior. Even narrow technical changes to tax codes can have significant financial consequences for both taxpayers and the state budget.

Potential points of contention

  • Lack of specific detail: The bill summary doesn't specify which income classes are being changed, making it impossible to assess who benefits or bears the cost without viewing the full text
  • Revenue impact uncertainty: Depending on modifications, the state could gain or lose tax revenue, creating fiscal implications that require scrutiny
  • Equity concerns: Changes to income classification often affect different demographic and income groups unevenly, raising fairness questions about who shoulders tax burdens

Compiled from official sources — confirm details with the bill’s official record.

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