An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in corporate net income tax, further providing for imposition of tax; and abrogating a regulation.

SB 1153 modifies Pennsylvania's corporate net income tax rules to clarify when remote work performed by employees affects tax liability. It states that work by Pennsylvania-resident employees who work remotely in Pennsylvania less than 50% of their time (and whose primary work location is outside Pennsylvania) is no longer subject to Pennsylvania corporate tax. The bill replaces an existing regulation (61 Pa. Code § 153.23(b)) that conflicted with this change. The amendment applies to tax years beginning after December 31, 2023.