Opinion ID: 1952673
Heading Depth: 1
Heading Rank: 2

Heading: Exemptions and Special Provisions []

Text: Section 2. (a) The General Assembly may by law exempt from taxation: . . . (b) The General Assembly may, by law: . . . (ii) Establish as a class or classes of subjects of taxation the property or privileges of persons who, because of age, disability, infirmity or poverty are determined to be in need of tax exemption or of special tax provisions, and for any such class or classes, uniform standards and qualifications . . . This exemption provision clearly indicates that there may Constitutionally be different tests, standards and exemptions for individuals which are totally inapplicable to corporations, and consequently decisions with respect to and governing taxes for corporations are not controlling on uniformity requirements for individuals. For the reasons set forth in Mr. Justice ROBERTS'S Opinion, and also for the additional reasons herein set forth, I believe the Pennsylvania Personal Income Tax is clearly, plainly and palpably Unconstitutional.