An Act amending Titles 53 (Municipalities Generally) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in taxation for public transportation, further providing for local financial support; and, in fees, further providing for fee for local use.

HB 1146 allows second-class counties in Pennsylvania to generate local funding for public transportation and transportation infrastructure by imposing specific taxes, including on liquor sales, rental vehicles, real estate transfers, income, and vehicle registrations, each with maximum rates defined by existing state law. Revenue from these taxes must be deposited into a restricted county account dedicated exclusively to transportation projects. The bill also establishes administrative procedures for collecting and reporting these taxes, ensuring compliance with state tax codes and enabling counties to implement the funding mechanisms without creating new statewide programs.