Pennsylvania 2025-2026 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

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  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

Likely to advance 62% · high 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.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

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.

Bill Text

What changed in the latest version

16 added · 14 removed

Plain-language change summary

The updated version of Bill SB 124 clarifies that taxpayers can now claim a deduction for expenses related to organ donation only in the tax year when those expenses are incurred, rather than just when the donation happens. Additionally, it specifies that the new provisions will take effect for tax years starting after December 31, 2025, rather than 2024. These changes are important because they provide clearer guidelines for taxpayers regarding when they can take advantage of the deduction and ensure they have more time to prepare for the new tax regulations.

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PRINTER'S NO.
PRIOR PRINTER'S NO.
74 THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.
74 PRINTER'S NO.
1511 THE GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.
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;
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;
(3) A deduction under this subsection may only be claimed in the taxable year in which the human organ transplantation occurred.
(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).
The addition of section 303(a.13) of the act shall apply to tax years beginning after December 31, 2024.
The addition of section 303(a.13) of the act shall apply to tax years beginning after December 31, 2024 2025.
Section 3.
<-- Section 3.
20250SB0124PN0074 - 2 -
20250SB0124PN1511 - 2 -
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill allows a personal income tax deduction for unreimbursed expenses related to human organ donation.

  • Section 303

    (a.13) The following shall apply: (1) When calculating taxable income on the annual personal income tax return, a taxpayer may deduct an amount not to exceed ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent donates one or more of his or her human organs to another human being for human organ transplantation and incurs any of the following unreimbursed expenses which are related to the organ donation: (i) Travel expenses. (ii) Lodging expenses. (iii) Lost wages. (iv) Medical expenses. (2) Subject to the restriction under paragraph (1), the taxpayer may only deduct an amount equal to the unreimbursed expenses incurred by the taxpayer under paragraph (1). The deduction may not result in taxable income being less than zero. (3) A deduction under this subsection may only be claimed in the taxable year in which the human organ transplantation occurred. A taxpayer may claim the deduction under this subsection only one time during the taxpayer's lifetime. (4) As used in this subsection, the term "human organ" means all or part of a liver, pancreas, kidney, intestine, lung or bone marrow.

    This creates a new tax deduction for taxpayers who incur certain expenses related to donating organs.

Action History

  1. Re-referred to Appropriations

  2. First consideration

  3. Reported as amended

  4. Referred to Finance

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

Votes

Committee vote (Finance): Reported as Amended

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democratic 4000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Art Haywood Democratic Yea
Katie J. Muth Democratic Yea
Nick Pisciottano Democratic Yea
Wayne D. Fontana Democratic Yea
Daniel Laughlin Republican Yea
Dawn W. Keefer Republican Yea
Greg Rothman Republican Yea
Jarrett Coleman Republican Yea
Kim L. Ward Republican Yea
Scott E. Hutchinson Republican Yea
Tracy Pennycuick Republican Yea

Official roll call →

Committee vote (Finance): Adopt Amendment

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 7000
Democratic 4000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Art Haywood Democratic Yea
Katie J. Muth Democratic Yea
Nick Pisciottano Democratic Yea
Wayne D. Fontana Democratic Yea
Daniel Laughlin Republican Yea
Dawn W. Keefer Republican Yea
Greg Rothman Republican Yea
Jarrett Coleman Republican Yea
Kim L. Ward Republican Yea
Scott E. Hutchinson Republican Yea
Tracy Pennycuick Republican Yea

Official roll call →

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

Who sponsors SB 124?
SB 124 is sponsored by Lynda Schlegel Culver (Republican), Lindsey M. Williams (Democratic), Doug Mastriano (Republican), Wayne D. Fontana (Democratic), Rosemary M. Brown (Republican), John I. Kane (Democratic), Judith L. Schwank (Democratic), Jay Costa (Democratic), Judy Ward (Republican), Timothy P. Kearney (Democratic), Nick Miller (Democratic), and Joe Picozzi (Republican).
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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