PA - Military Family Tax Relief Act Conformity

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Pennsylvania Military Family Tax Relief Act

Pennsylvania does not conform to the Military Family Tax Relief Act of 2003 that was signed into law on November 11, 2003. This legislation provides for the exclusion of gain from the sale of a principal residence by military and Foreign Service personnel, above-the line-deductions for overnight travel expenses of National Guard and Reserve members, and various other exclusions and rulings benefiting military families.

Pennsylvania does not allow an exclusion of the gain from the sale of a principal residence if the seller was in the military and does not meet the 2-year test requirements of prior federal law. The gain is included in Pennsylvania taxable income on Form PA-40, Line 5.

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