HB 1425 Pennsylvania House · 2025-2026 Regular Session

An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer; providing for tobacco products; and making repeals.

HB 1425 amends Pennsylvania's 1971 Tax Reform Code to update taxes on tobacco products and establish a new online directory for electronic nicotine delivery systems (e.g., e-cigarettes). It directly affects tobacco manufacturers, dealers, and e-liquid producers by changing tax rates and requiring manufacturers to submit product information to the new directory. The bill's key provisions include adjusting tax incidence and rates for traditional tobacco products while creating a mandatory, publicly accessible registry for e-liquid products. These changes aim to modernize tax collection and improve product transparency for regulatory oversight.
Bill status signed all 5 stages cleared
Introduction
May 2025
Committee Review
Dec 2025
House Passage
Dec 2025
Senate Passage
Dec 2025
Signed into Law
Dec 2025
Introduced May 7, 2025 Signed Dec 22, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Printer's No. PN2531 Printer's No. PN2675 · 5 edits
MODERATE
This bill update clarifies the legal definition of 'contraband' to explicitly include costs for third-party contractors involved in seizing and destroying tobacco products. It also strengthens the requirements for surety bonds, mandating that they be posted by companies located within Pennsylvania and adding specific conditions for their execution and liability. Additionally, the bill expands the licensing requirements for manufacturers and dealers, requiring more detailed applications and stricter criteria for discretionary denial to prevent fraud.
Scope change
The bill's scope was expanded to include new definitions regarding electronic cigarettes containing nicotine and to clarify the financial liabilities of surety bond providers for wholesalers.
DEFINITION

Added explicit language to the definition of 'contraband' to include contractor costs associated with seizure, transportation, storage, and destruction activities.

Added a specific definition for 'Electronic cigarette that contains nicotine' to clarify coverage for products marketed as containing nicotine or those determined by the department to contain nicotine.

REQUIREMENT

Modified surety bond requirements to mandate that bonds must be posted by companies located within Pennsylvania and approved by the department.

Added new liability provisions stating that sureties are responsible for covering costs of product destruction and civil penalties if the wholesaler fails to comply.

Modified licensing application requirements to include stricter truthfulness standards and expanded grounds for the department to deny applications based on reasonable suspicion of subterfuge.

Floor votes · Senate Dec 9, 2025 · House Jun 23, 2025

How they voted

424
Passed · 4 other
Total votes 50
Dec 9, 2025
D Democratic23
22 Yea 1
95% Yea
R Republican27
20 Yea 4 Nay 3
74% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
26
Key actions
10
Committee
10
Amendments
2
Dec 22, 2025
Signed into law
Approved by the Governor
lower
Dec 16, 2025
Lower · Passed
House concurred in Senate amendments
lower
Dec 16, 2025
Lower · Passed
Re-reported on concurrence, as committed
lower
Dec 15, 2025
Committee
Referred to Rules
lower
Dec 9, 2025
Upper · Passed
Third consideration and final passage
upper
Dec 8, 2025
Upper · Passed
Re-reported as amended
upper
Dec 8, 2025
Committee
Re-referred to Rules & Executive Nominations
upper
Dec 8, 2025
Upper · Passed
Re-reported as committed
upper
Nov 19, 2025
Committee
Re-referred to Appropriations
upper
Oct 28, 2025
Upper · Passed
Reported as amended
upper
Jun 24, 2025
Committee
Referred to Judiciary
upper
Jun 23, 2025
Lower · Passed
Third consideration and final passage
lower
Jun 23, 2025
Lower · Passed
Re-reported as committed
lower
Jun 17, 2025
Committee
Re-committed to Appropriations
lower
May 14, 2025
Lower · Passed
Reported as committed
lower
May 7, 2025
Committee
Referred to Judiciary
lower
1 primary · 30 co-sponsors

Sponsors