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.

This bill update adds Senator Picozzi to the list of sponsors and changes the effective date reference from January 22, 2025 to March 18, 2026, indicating the bill has been amended and is now in a later version. The most significant substantive change expands when taxpayers can claim the human organ transplantation deduction by allowing it in the year the organ transplant occurred OR the tax year when expenses are incurred, rather than just the transplant year. This provides more flexibility for taxpayers who may incur expenses in a different tax year than when the transplant actually occurs.