An Act amending Title 26 (Eminent Domain) of the Pennsylvania Consolidated Statutes, in just compensation and measure of damages, providing for compensation for loss of goodwill.

SB 225 adds a new provision to Pennsylvania's eminent domain law, allowing business owners whose property is taken (or partially taken) to seek compensation for "loss of goodwill" - meaning the loss of customer loyalty, reputation, or community value tied to their location. It directly affects small businesses or property owners operating on land subject to eminent domain proceedings, requiring them to prove the loss was caused by the taking and not already covered in other compensation. Key mechanisms include allowing agencies to challenge claims if relocation was feasible, prohibiting additional goodwill during leaseback agreements, and permitting the use of confidential business tax returns to verify compensation amounts. The law applies retroactively to takings filed on or after January 1, 2024.