An Act establishing the Taxpayer Dividend Program; imposing powers and duties on the State Treasurer and Department of Revenue; and providing for payment of certain taxpayer dividends.

HB 1092 establishes a program to refund a portion of Pennsylvania's state budget surplus directly to eligible taxpayers. It requires the State Treasurer and Department of Revenue to identify resident individuals who filed 2024 tax returns and paid their liabilities, then calculate payments based on the General Fund surplus (capped at the June 2024 surplus amount) and the Budget Stabilization Reserve Fund (capped at the fund balance minus 6% of 2024-2025 General Fund revenues). The bill specifies that payments must be made within 45 days of a funding appropriation, with any unused funds returned to the Budget Stabilization Reserve Fund. This program directly affects Pennsylvania residents who filed 2024 individual income tax returns and paid their tax liability.