Pennsylvania’s income tax system is different from many states and stems from its organization as a commonwealth.
The state’s constitution decrees that: “All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws.”
As a result, income is divided into eight classes and a loss in one class of income may not offset against income in another class, nor may gains or losses be carried backward or forward from year to year.
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