HB 1359 Pennsylvania House · 2025-2026 Regular Session

An Act amending Title 12 (Commerce and Trade) of the Pennsylvania Consolidated Statutes, in Entertainment Economic Enhancement Program, further providing for definitions, for procedure and for limitations; providing for regulation of self-service storage facilities; and making a repeal.

HB 1359 amends Pennsylvania's entertainment tax incentive program by updating its definitions, procedures, and limitations, directly affecting entertainment businesses seeking tax benefits. It also adds new regulatory requirements for self-service storage facilities, including operational standards. The bill clarifies how the entertainment program operates while creating a new framework for overseeing storage facility safety and business practices. These changes became law on November 24, 2025, after approval by the governor. The legislation focuses on administrative updates and new oversight without altering tax rates or funding levels.
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Nov 2025
House Passage
Nov 2025
Senate Passage
Nov 2025
Signed into Law
Nov 2025
Introduced Apr 29, 2025 Signed Nov 24, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Printer's No. PN1527 Printer's No. PN2613 · 5 edits
MODERATE
The bill was amended to add a new entertainment tax credit program for concerts held at specific venues, while simultaneously updating the definitions of those venues and adjusting the credit limits. The original self-storage facility regulations were retained but received minor technical updates to late fees and towing liability rules.
Scope change
The bill now includes a new chapter regarding tax credits for the entertainment industry, expanding its scope beyond just self-storage facility regulations.
FISCAL

Added a new tax credit program for concerts held at Class 1, 2, and 3 venues, allowing taxpayers to receive credits based on qualified rehearsal and tour expenses.

Increased the maximum tax credit percentage for concerts at Class 1 and Class 3 venues from 35% and 40% respectively to a flat 5% for multiple Class 2 or Class 3 venues, and raised the contribution cap to $325,000.

DEFINITION

Defined new venue classifications: 'Class 1 Venue' (large public stadiums/arenas), 'Class 3 Venue' (neighborhood improvement zones or state institutions), and clarified 'Maintained a Place of Business' for tax purposes.

REQUIREMENT

Adjusted the late fee calculation for self-storage facilities to be the greater of $20 or 20% of the monthly rent, and expanded owner liability protection for towed vehicles.

TECHNICAL

Updated the bill header to reflect Senate amendments and added a new section for the entertainment program while retaining the original self-storage chapter structure.

Floor votes · Senate Nov 18, 2025 · House Jun 3, 2025

How they voted

463
Passed · 1 other
Total votes 50
Nov 18, 2025
D Democratic23
22 Yea 1
95% Yea
R Republican27
24 Yea 3 Nay
88% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
28
Key actions
11
Committee
11
Amendments
1
Nov 24, 2025
Signed into law
Approved by the Governor
lower
Nov 19, 2025
Lower · Passed
House concurred in Senate amendments
lower
Nov 19, 2025
Lower · Passed
Re-reported on concurrence, as committed
lower
Nov 19, 2025
Committee
Referred to Rules
lower
Nov 18, 2025
Upper · Passed
Final passage
upper
Nov 18, 2025
Upper · Passed
Third consideration and final passage
upper
Nov 18, 2025
Upper · Passed
Re-reported as committed
upper
Nov 18, 2025
Committee
Re-referred to Appropriations
upper
Nov 18, 2025
Upper · Passed
Re-reported as amended
upper
Nov 17, 2025
Committee
Re-referred to Rules & Executive Nominations
upper
Oct 27, 2025
Upper · Passed
Reported as committed
upper
Jun 24, 2025
Committee
Referred to Consumer Protection & Professional Licensure
upper
Jun 3, 2025
Lower · Passed
Third consideration and final passage
lower
Jun 3, 2025
Lower · Passed
Re-reported as committed
lower
Jun 2, 2025
Committee
Re-committed to Appropriations
lower
May 6, 2025
Lower · Passed
Reported as committed
lower
Apr 29, 2025
Committee
Referred to Commerce
lower
1 primary · 4 co-sponsors

Sponsors