Pennsylvania · 2025-2026
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.
Bill record: Open States bulk CSV (bills/votes) ocd-bill/8929e08c-86e5-4dc5-b19e-00879ef26ced CC0-1.0
Summary AI-generated
Pennsylvania Senate Bill 396 proposes amendments to the Tax Reform Code of 1971 regarding personal income tax. The bill seeks to further provide for definitions, establish an elective tax imposed at the pass-through entity level, and address the taxability of partners and income for Pennsylvania S corporations.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Sponsors + 3 cosponsors
- Doug Mastriano Republican lead
- Lynda Culver Republican
- Nick Pisciottano Democratic
- Pat Stefano Republican
Roll-call votes on this bill
| Motion / question | Chamber | Stage | Roll | Outcome | Yea | Nay | Other | Date | Source |
|---|---|---|---|---|---|---|---|---|---|
| Committee vote (Finance): Reported as Amended | upper | — | a55e4753-3d9f-4fdd-8c85-8b6252e96b93 | pass | 9 | 2 | 0 | Apr 1, 2025 | Open States bulk CSV (bills/votes) ocd-vote/a55e4753-3d9f-4fdd-8c85-8b6252e96b93 CC0-1.0 |
| Committee vote (Finance): Adopt Amendment | upper | — | c77935fd-5414-40cf-b187-13b70ee4d245 | pass | 10 | 1 | 0 | Apr 1, 2025 | Open States bulk CSV (bills/votes) ocd-vote/c77935fd-5414-40cf-b187-13b70ee4d245 CC0-1.0 |