HB 1450 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, providing for Homebuyer Rebate Program.

House Bill 1450 establishes a Homebuyer Rebate Program to provide a financial rebate to eligible individuals purchasing a home in Pennsylvania. The bill creates a dedicated Homebuyer Rebate Program Fund, into which 10% of the state's realty transfer tax collected annually will be deposited, starting July 31, 2026. Beginning January 1, 2026, qualified homebuyers can apply to the Department of Revenue for a $2,500 rebate to help offset their realty transfer tax liability.

Issues: ✓ Budget & Taxes

Bill status in committee 3 of 5 stages cleared

Introduction

May 2025

Committee Review

May 2025

House Passage

Dec 2025

Senate Passage

Governor

Introduced May 12, 2025 Last action Dec 17, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Printer's No. PN1681 → Printer's No. PN2713 · 5 edits

MODERATE

This bill was amended to update sponsor information, add a new spouse eligibility requirement, clarify claim approval procedures, add refund obligations for early home sales, and reorganize several sections. The changes expand eligibility restrictions and add accountability measures for the Homebuyer Rebate Program.

Scope change

The bill's scope was narrowed by adding a requirement that married applicants must have a spouse who has not previously collected a rebate, and new refund requirements were added for homebuyers who sell within five years.

ELIGIBILITY

Added a new requirement that married applicants must have a spouse who has not previously collected a rebate under the program.

REQUIREMENT

Added a refund requirement where homebuyers who sell their home within five years of receiving the rebate must repay the amount on a pro rata basis.

Added specific procedures for claim approval, including first-come-first-served processing and limits on total credits approved.

Added new department duties requiring notification on tax forms and development of written implementation guidelines.

TECHNICAL

Reorganized and renumbered several sections of the article for clarity and consistency.

Floor votes · House Dec 17, 2025

How they voted

26–0

Passed

Total votes 26

Dec 17, 2025

D Democratic14

14 Yea

100% Yea

R Republican12

12 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Dec 17, 2025

House · Passed

House Vote: pass (26-0)

house

Dec 17, 2025

Lower · Passed

Reported as amended

lower

May 12, 2025

Committee

Referred to Finance

lower

1 primary · 24 co-sponsors