Pennsylvania 2025_0 Regular Session Status: In Committee Bipartisan · 7 D · 5 R cosponsors

SB 124 — 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.

Last action — Re-referred to APPROPRIATIONS, March 23, 2026

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 22, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 12 sponsors

    1 primary, 11 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 D · 5 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Living Organ Donor Tax Benefit

Bill Text

What changed in the latest version

14 added · 16 removed

Plain-language change summary

The recent amendment to Bill SB 124 clarifies that taxpayers can only claim a deduction for human organ donations in the year the donation occurs, rather than also allowing claims for any related expenses incurred in that year. Additionally, the effective date for this new provision has been changed to apply to tax years starting after December 31, 2025, instead of 2024. These changes streamline the deduction process and aim to encourage more individuals to consider organ donation by simplifying the tax benefits involved.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
74 PRINTER'S NO.
74 THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.
1511 THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.
WARD, KEARNEY, MILLER AND PICOZZI, SENATOR HUTCHINSON, FINANCE, AS AMENDED, MARCH 18, 2026 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
WARD, KEARNEY AND MILLER, REFERRED TO FINANCE, JANUARY 22, 2025 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
(3) A deduction under this subsection may only be claimed in <-- the taxable year in which the human organ transplantation occurred OR THE TAX YEAR IN WHICH THE TAXPAYER INCURS ANY <-- EXPENSES UNDER PARAGRAPH (1).
(3) A deduction under this subsection may only be claimed in the taxable year in which the human organ transplantation occurred.
The addition of section 303(a.13) of the act shall apply to tax years beginning after December 31, 2024 2025.
The addition of section 303(a.13) of the act shall apply to tax years beginning after December 31, 2024.
<-- Section 3.
Section 3.
20250SB0124PN1511 - 2 -
20250SB0124PN0074 - 2 -
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Action History

  1. Re-referred to APPROPRIATIONS, March 23, 2026

  2. First consideration, March 18, 2026

  3. Reported as amended, March 18, 2026

  4. Referred to FINANCE, Jan. 22, 2025

Sponsors

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 241 not signed on

Sponsors (1)

Co-sponsors (11)

Not signed on (241)

241 members have not signed on to this bill.

Show all 241 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 124 do?
Living Organ Donor Tax Benefit
Who sponsors SB 124?
SB 124 is sponsored by Doug Mastriano (Republican), Lindsey M. Williams (Democratic), Wayne D. Fontana (Democratic), Rosemary M. Brown (Republican), Judith L. Schwank (Democratic), Jay Costa (Democratic), Timothy P. Kearney (Democratic), Joe Picozzi (Republican), Judy Ward (Republican), Lynda Schlegel Culver (Republican), John I. Kane (Democratic), and Nick Miller (Democratic).
What is the current status of SB 124?
This bill is in committee in the Senate. Introduced January 22, 2025. It must pass committee before a floor vote.
Where can I track SB 124?
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Last checked for changes 4 months ago · updated continuously

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