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§ 202.3. Exclusion from classes of income

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 13, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article II. Department of Revenue
Effective: December 13, 2023
72 P.S. § 202.3
§ 202.3. Exclusion from classes of income
Currentness
<Section 36 of Act 2023, Dec. 13, P.L. 251, No. 34, provides that the amendment of 72 P.S. § 202.3 by that Act shall apply to taxable years beginning after Dec. 31, 2022.>
Notwithstanding any other provision of law, amounts paid or incurred by an employer of an employe for dependent care assistance provided to the employe that are excludable under 26 U.S.C. § 129 (relating to dependent care assistance programs) may not be included in any of the classes of income enumerated under section 303 of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the “Tax Reform Code of 1971.”

Credits

1929, April 9, P.L. 343, No. 176, art. II, § 202.3, added 2023, Dec. 13, P.L. 251, No. 34, § 1.2, imd. effective.

Footnotes

1
72 P.S. § 7303.
72 P.S. § 202.3, PA ST 72 P.S. § 202.3
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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