一个朋友发现的这个很隐蔽的条款。有点晚儿。希望对大家有用。
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PENNSYLVANIA PERSONAL INCOME TAX GUIDE
7 - 30 REVISED FEBRUARY 2007
20. Stipends.
A. Pennsylvania Taxable.
Stipends paid to medical interns and residents pursuant to an internship or
residency program that conforms to the Essentials of an Approved Internship
or the Essentials of an Approved Residency as established by the American
Medical Association are taxable.
B. Pennsylvania Nontaxable.
Fellowship awards and stipends do not constitute ta
