HB 833 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

PRIOR PASSAGE - NONE
                                                         PRINTER'S NO.   863

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 833
                                                 Session of
                                                   2025

     INTRODUCED BY KHAN, FIEDLER, SCOTT, CEPEDA-FREYTIZ, DOUGHERTY,
        GUENST, KENYATTA, INGLIS, KRAJEWSKI, SANCHEZ, GREEN, KINKEAD,
        CERRATO, PROKOPIAK, GIRAL, PIELLI, WAXMAN, PROBST, MAYES,
        D. WILLIAMS, HOHENSTEIN, BOYD, HILL-EVANS, RIVERA AND MADDEN,
        MARCH 10, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, further providing for exemptions and special
 3      provisions.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby resolves as follows:
 6      Section 1.    The following amendment to the Constitution of
 7   Pennsylvania is proposed in accordance with Article XI:
 8      That section 2 of Article VIII be amended by adding a
 9   subsection to read:
10   § 2.   Exemptions and special provisions.
11      * * *
12      (d)   (1)   A citizen or resident of this Commonwealth who has
13   an annual taxable income greater than $1,000,000 shall be taxed
14   an additional 4% on the portion of annual income in excess of
15   $1,000,000 reported on any return related to those taxes.
16      (2)   To ensure that the additional tax under paragraph (1)
 1   applies only to this Commonwealth's highest income taxpayers,
 2   the income level identified under paragraph (1) shall be
 3   adjusted annually to reflect the cost of living by the same
 4   method used for Federal income tax brackets.
 5      Section 2.   The following procedure applies to the proposed
 6   constitutional amendment in this joint resolution:
 7          (1)   Upon the first passage by the General Assembly of
 8      the amendment, the Secretary of the Commonwealth shall
 9      proceed immediately to comply with the advertising
10      requirements of section 1 of Article XI of the Constitution
11      of Pennsylvania.
12          (2)   Upon the second passage by the General Assembly of
13      the amendment, the Secretary of the Commonwealth shall
14      proceed immediately to comply with the advertising
15      requirements of section 1 of Article XI of the Constitution
16      of Pennsylvania. The Secretary of the Commonwealth shall
17      submit the amendment to the qualified electors of this
18      Commonwealth at the first general election which meets the
19      requirements of section 1 of Article XI of the Constitution
20      of Pennsylvania.




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