HB 1424 amends Pennsylvania's Local Tax Enabling Act to prohibit local governments from taxing admission fees at recreational campgrounds. It adds a new restriction (section 18) preventing municipalities from levying amusement taxes on guest charges for campground access. The bill also clarifies that camping property rentals aren't considered "places of amusement" for tax purposes. This change affects all local authorities covered by the original tax law, including cities, towns, and school districts.
HB 1058 amends Pennsylvania's State Lottery Law to adjust the minimum percentage of lottery revenues dedicated to senior programs. It reduces the required allocation from 20% (for fiscal years 2019-2025) to 10% for fiscal years beginning after June 30, 2025. This directly affects seniors aged 65+ who receive property tax relief and reduced-fare transit services funded by lottery revenues. The change modifies Section 303(a)(11)(iv) of the law, specifying the new funding percentage starting in 2026. The bill became law on July 21, 2025, as Act No. 37 of 2025.
HB 1575 creates a new tax credit program to revitalize vacant industrial properties in Pennsylvania. It directly affects building owners of pre-1973 factories or mills that have been at least 75% vacant for 24 months and are designated by their municipality for rehabilitation. The bill establishes a credit equal to 20% of qualified renovation costs (like structural repairs or equipment upgrades) that meet specific value thresholds, applied against certain business taxes. To qualify, properties must be rehabilitated for mixed commercial/residential use, and the program is administered by the Department of Community and Economic Development.
HB 1610 amends Pennsylvania's corporate tax rules to change how businesses with multiple related entities (unitary businesses) calculate their state tax liability. Starting in 2026, these businesses will determine Pennsylvania tax based on their total sales within the state relative to their nationwide sales, using a new "water's-edge" apportionment method. The bill specifically revises definitions and tax calculation rules for corporations, including adjustments to how income from intercompany transactions is treated and how nonbusiness income is allocated. This primarily affects large corporations operating across state lines as unified business groups. The changes aim to align Pennsylvania's tax calculation with federal reporting requirements for such entities.
HB 1364 reorganizes Pennsylvania's transportation funding by reallocating money from the Public Transportation Trust Fund to support road and bridge projects. It creates two new funds (the Road and Bridge Project Fund and its Sinking Fund), allows a state agency to issue bonds for infrastructure work, and establishes a Transportation Funding Advisory Commission to guide spending. The bill directly affects how the state finances road repairs and bridge maintenance, adjusting fund distributions and adding oversight. Key changes include authorizing bond sales for projects and requiring the Department of Transportation to follow new allocation rules. These provisions aim to streamline and increase funding for transportation infrastructure without specifying particular projects or outcomes.
HB 1500 establishes a Cyber Charter School Funding and Policy Council to develop recommendations on funding, governance, and accountability for cyber charter schools by April 2026. The bill requires public school entities to report advertising and sponsorship spending annually, and mandates detailed cost-tracking for special education services based on individualized student plans. It also adds provisions for student wellness checks, enrollment notifications, and fund balance limits for cyber charter schools, while maintaining a moratorium on new cyber charter school approvals. The law directly affects cyber charter schools, public school districts, and students with disabilities in Pennsylvania.
HB 1263 establishes Pennsylvania's Keystone Saves Program, creating a state-run savings initiative for low-to-moderate income residents. The bill sets up a dedicated program fund and administrative fund managed by the Treasury Department, which will handle investments while adhering to fiduciary responsibilities. An advisory board will oversee program implementation and ensure it meets the needs of participants. This program directly affects eligible Pennsylvanians by providing a structured savings option, with the Treasury Department responsible for managing funds and investments.
HB 393 amends Pennsylvania's Second Class Township Code to increase annual tax limits for fire and ambulance services. It raises the maximum fire tax rate from 3 mills to 10 mills and ambulance tax from 0.5 mills to 5 mills, allowing townships to fund equipment, training, and emergency services. Townships can use up to half the revenue for staff salaries (with board approval) and must seek voter approval if rates exceed these new limits. This directly affects second-class townships needing to finance local fire and ambulance operations under the code.
HB 359 amends Pennsylvania's Tax Increment Financing (TIF) Act to update definitions, clarify authority powers, and streamline the process for creating tax increment districts and approving project plans. It directly affects local development authorities and project developers seeking TIF funding for community redevelopment projects. Key changes include modifying how districts are established, requiring specific project plan approvals, and detailing how project costs are financed using future tax revenue growth within the district. The bill aims to modernize the TIF framework to support economic development initiatives.
HB 500 repeals existing tax credit provisions for local resource manufacturing (petrochemicals/fertilizers) and Pennsylvania milk processing, while creating new tax credits for clean energy and advanced manufacturing sectors. It establishes tax credits for reliable energy investments, regional clean hydrogen hubs, semiconductor manufacturing, biomedical research, geothermal energy, and sustainable aviation fuel. Eligible businesses must meet specific criteria for capital investment, job creation, and project location to apply for these credits through the Department of Revenue. The bill also updates definitions and application processes for these new credits, with annual funding limits and rules for credit usage.
