The United States Bill of Rights: First 10 Amendments to the Constitution. Preamble. Congress of the United States begun and held at the City of New-York, on Wednesday the fourth of March, one thousand seven hundred and eighty nine.
While lottery winnings are subject to state income tax in most states, withholding tax varies from zero (California, Delaware, Pennsylvania, and the states with no state income tax) to over 12 percent in New York City.
By law, all Pennsylvania Lottery prizes are taxable income and should be reported by winners when filing federal and state taxes. Lottery prizes over $5,000 are subject to withholding, meaning the Lottery will withhold the minimum amount of applicable federal and state taxes before sending you your prize check.