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 1362 establishes Pennsylvania's Taxpayer Dividend Program to return a portion of the state's budget surplus to individual taxpayers. The program would pay eligible residents up to $1,000 each, calculated as the lesser of $1,000 or a per-person share of the General Fund surplus (as of June 30, 2025). To qualify, taxpayers must have filed a 2024 individual or joint tax return and paid their taxes on time. The Department of Revenue would identify eligible taxpayers and calculate payments, then forward details to the State Treasurer for disbursement.