Localmedium impact · 4/10substantive040609

Philadelphia Allows Deductions for Owner Payments on Unincorporated Businesses Amid Tax Code Overhaul Push

Official:Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Privilege Taxes," by amending the definition of "Net Income" to determine the net income of unincorporated businesses by allowing deductions of payments to certain proprietors or partners.

Sponsor: Councilmember Nutter

Introduced: May 27, 2004

: Committee of the Whole

business finance taxation

No one voted on this bill

This bill was introduced in the 2004–2007 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.

That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.

Plain-Language Summary

This bill amends the definition of 'Net Income' for unincorporated businesses in Philadelphia's Business Privilege Tax to allow deductions for payments to certain proprietors or partners.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Amends the definition of "Net Income" for unincorporated businesses in Philadelphia's Business Privilege Tax to allow deductions for payments to certain proprietors or partners.
Gives taxpayers the option to determine their net income in this way, with the option being non-revocable once exercised.
Does not specify which types of proprietors or partners are eligible for these deductions.
Does not mention any changes to tax rates, fees, or revenue generated by the Business Privilege Tax.