HB 1306 Pennsylvania House · 2025-2026 Regular Session

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and for classes of income.

The provided context does not include the substantive provisions or specific policy changes of HB 1306. The bill's title only indicates it amends definitions and classes of income under the 1971 Tax Reform Code, but no concrete details about tax rates, brackets, affected groups, or mechanisms are described in the available information. The recent actions (e.g., "Second consideration," "Final passage") reflect procedural steps, not policy content. Without specific language or policy changes outlined in the context, a factual summary of what the bill actually does cannot be provided.

Bill status passed 3 of 5 stages cleared

Introduction

Apr 2025

Committee Review

Jun 2025

House Passage

Jun 2025

Senate Passage

Governor

Introduced Apr 28, 2025 Last action Jun 24, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Printer's No. PN1500 → Printer's No. PN1714 · 5 edits

MODERATE

The bill was updated from a draft version to a final printed version, incorporating substantive amendments to tax exemptions for volunteer firefighters. The changes add specific dollar limits and age requirements to the tax-free status of service awards, ensuring that only contributions up to $5,000 and distributions to firefighters aged 65 or older remain exempt from taxation.

Scope change

The scope of the tax exemption was narrowed and clarified by adding specific monetary caps and age thresholds to the eligibility criteria for volunteer firefighter service awards.

ELIGIBILITY

Added a lifetime contribution limit of $5,000 for service awards to be considered tax-exempt.

Added an age requirement, stating that distributions are only tax-exempt if the firefighter is 65 years of age or older.

DEFINITION

Updated the definition of a 'Volunteer firefighter defined contribution plan' to emphasize benefits based on definite contributions rather than program performance.

TECHNICAL

Changed the reference to the Internal Revenue Code to apply as it exists at the time of application rather than a fixed historical date.

Added new subparagraphs (V and VI) to the income classification section to codify the new exemption rules.

Floor votes · House Jun 23, 2025

How they voted

203–0

Passed

Total votes 203

Jun 23, 2025

D Democratic102

102 Yea

100% Yea

R Republican101

101 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 24, 2025

Committee

Referred to Finance

upper

Jun 23, 2025

Lower · Passed

Third consideration and final passage

lower

Jun 16, 2025

Lower · Passed

Re-reported as committed

lower

Jun 11, 2025

Committee

Re-committed to Appropriations

lower

May 14, 2025

Lower · Passed

Reported as amended

lower

Apr 28, 2025

Committee

Referred to Finance

lower

1 primary · 21 co-sponsors