Pennsylvania — Taxes Not Imposed

3 sections.

• corporate-consolidated-return Pennsylvania requires separate-company corporate net income tax reporting; consolidated and combined returns are not permitted
• individual-standard-deduction Pennsylvania allows no standard deduction, no personal exemptions, and no itemized deductions against personal income tax
• pass-through-entity-tax Pennsylvania has not adopted an elective pass-through entity tax; the Act 52 of 2013 entity-level assessment election is a collection mechanism, not a PTET