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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 202.3. Exclusion from classes of income

Current as of January 01, 2026 | Updated by Findlaw Staff

Notwithstanding any other provision of law, the following may not be included in any of the classes of income enumerated under section 303 of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the “Tax Reform Code of 1971”:

(1) Amounts paid or incurred by an employer of an employe for dependent care assistance provided to the employe that are excludable under 26 U.S.C. § 129 (relating to dependent care assistance programs).

(2) Any amount received by a Holocaust survivor as part of Holocaust reparations.

1  72 P.S. § 7303.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 202.3. Exclusion from classes of income - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-202-3/

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