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.

HB 152 amends Pennsylvania's Tax Reform Code to exclude housing allowances provided by churches or religious organizations to ordained, commissioned, or licensed clergy from personal income tax. This applies to individuals who conduct religious worship, perform sacerdotal duties, and administer sacraments under their church's tenets, regardless of whether the housing is on church-owned property. The change affects clergy members receiving such housing allowances, making those amounts non-taxable for income tax purposes. The exclusion takes effect for taxable years beginning after December 31, 2023.