Generally, your PA basis is the same as federal. However, there are times when it needs to be adjusted. PA revenue states in Net Gains (Losses) from the Sale, Exchange, or Disposition of Property:
There are many differences between the federal tax law treatment and Pennsylvania’s treatment of the gain or loss on the sale, exchange or disposition of property. Some of the differences include, but are not limited to: sales of business assets; IRC Section 338(h)(10) transactions; like-kind exchanges; wash sales; capital gains distributions; bona fide sales to related parties; and transactions related to fraudulent investment schemes.
See also:
PA Depreciation and Basis Adjustment for details.
Pass Through Entities - PA Department of Revenue
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