An Act repealing the act of May 11, 1921 (P.L.479, No.225), entitled "An act imposing a State tax on anthracite coal; providing for the assessment and collection thereof; and providing penalties for the violation of this act."

HB 1495 repeals Pennsylvania’s 1921 law imposing a tax on anthracite coal (P.L.479, No.225). This 104-year-old statute, which set declining tax rates (1.5% to 0.5%) and required annual reporting for coal mined or processed in the state, expired in 1931 and has not been enforced since. The bill formally removes this obsolete law from the state’s statutes, as it no longer affects any current tax obligations or regulations. No entities or individuals are directly impacted by this repeal, as the original tax was already inactive for over nine decades.