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 income taxes imposed by other states.

HB 1471 amends Pennsylvania's Tax Reform Code to adjust how residents can claim credits for income taxes paid to other states or territories (including U.S. territories, Puerto Rico, and the District of Columbia) on income also subject to Pennsylvania tax. The bill limits the credit to the proportion of Pennsylvania tax corresponding to the income taxed by the other jurisdiction, preventing credits that exceed Pennsylvania's tax liability. It also simplifies documentation by allowing taxpayers to submit a certified statement instead of full copies of their state tax returns to verify tax paid. This change applies to taxable years beginning after December 31, 2021.