Regulation #15-462: Business Income and Nonbusiness Income
Clarifies the definitions of "business income" and "nonbusiness income" and clarifies the rules for Pennsylvania Corporate Net Income Tax taxpayers.
| IRRC Number | 3402 | Proposed Regulation Received | May 15, 2024 |
| Agency Name | Department of Revenue | PA Bulletin Publish Date | May 25, 2024 |
| Regulation Status | Proposed | Close of Public Comment | June 24, 2024 |
| PA Code | 61 Pa. Code Chapter 153.24 | Final Due By | June 24, 2026 |
| Analysts Assigned |
Fiona E. Cormack (FEC) Shawn Good (SAG) Scott R. Schalles (SRS) |
IRRC Comments Due | July 24, 2024 |
| Final-Form Regulation Received | N/A | ||
| Public Meeting Date | N/A | ||
| Published as Final | N/A | ||
| Actions Taken | No IRRC Actions taken at this time | ||
- Proposed Regulation
- Final Regulation
- Related Documents
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Final regulation has not yet been submitted. |
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In addition to comments, IRRC occasionally receives other correspondence and written materials from state agencies and the legislature regarding pending regulations. These documents can be found on this portion of our website.
| PICPA Pre-Submission Comments | May 22, 2024 |
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