Senate Bill 1319 Printer's Number 1705

PENNSYLVANIA, May 7 - PRINTER'S NO. 1705

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1319

Session of

2026

INTRODUCED BY PICOZZI, LANGERHOLC, SANTARSIERO AND FLYNN,

MAY 7, 2026

REFERRED TO FINANCE, MAY 7, 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

definitions and providing for physical health improvement tax

credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 301 of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971, is amended by

adding subsections to read:

Section 301. Definitions.--Any reference in this article to

the Internal Revenue Code of 1986 shall mean the Internal

Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),

as amended to January 1, 1997, unless the reference contains the

phrase "as amended" and refers to no other date, in which case

the reference shall be to the Internal Revenue Code of 1986 as

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