Applicability

Act 2 of 1971, § 1806, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1806

Section 1806. Applicability.

(a) Prior law.--This article shall not affect taxable years governed by section 6 of the former act of July 2, 2006 (P.L.292, No.65), known as the Organ and Bone Marrow Donor Act.

(b) Current law.--This article shall apply to taxable years beginning after December 31, 2010.

(1806 added Oct. 31, 2014, P.L.2925, No.193)