HB 1335 provides $500,000 in funding from a restricted revenue account within the state’s General Fund to the Office of Small Business Advocate. This appropriation directly supports the office’s work assisting small businesses with navigating state regulations and accessing resources. The bill, now law as Act No. 4A of 2025, creates no new policies but allocates specific funds for the office’s existing operations.
HB 1534 creates Pennsylvania's Child and Dependent Care Enhancement Tax Credit Program, directly affecting residents who claim the federal child care tax credit. For 2022, it provides a 30% state credit on up to $3,000 ($6,000 for two+ dependents) of qualifying employment-related care expenses, matching federal limits. Starting in 2023, the credit increases to 100% of those same expense limits. An alternate credit for those using dependent care assistance programs (via Section 129 of the federal tax code) begins in 2025. The credit reduces state tax liability, with refunds issued if the credit exceeds tax owed.
HB 1072 modifies two existing laws: it updates the Taxpayer Relief Act to clarify eligibility and application processes for senior citizens' property tax and rent rebate programs, directly affecting seniors who qualify for these benefits. It also amends the State Lottery Law to specify how lottery revenue funds are allocated and managed. The bill makes concrete changes to how rebate claims are filed and paid under the senior assistance program, while adjusting the disposition of lottery funds. These amendments aim to streamline administration without creating new programs or altering benefit amounts.
HB 242 amends Pennsylvania's 1971 Tax Code to expand tax credits for beginning farmers. It creates a new "beginning farmer management tax credit" and clarifies definitions to streamline eligibility. The credit reduces tax liability for new farmers who use management services to start operations. This directly affects Pennsylvania farmers beginning agricultural businesses, making the tax benefit clearer and more accessible.
HB 1096 creates the Pennsylvania Food Bucks Program, which provides financial assistance to low-income residents for purchasing fresh fruits and vegetables at participating retailers. The bill establishes a dedicated "Pennsylvania Food Bucks Program Account" within the state treasury to fund the program and requires the state to conduct research on the program's effectiveness. It directly affects eligible low-income Pennsylvanians and participating farmers and retailers by expanding access to healthy food options. The law, which passed on June 3, 2025, focuses on concrete policy changes: creating the program structure, securing funding through the new account, and mandating program evaluation.
HB 818 creates a program allowing first-time homebuyers in the Commonwealth to open state-backed savings accounts for down payments and closing costs. It establishes a dedicated First-time Homebuyer Savings Account Fund and requires the Treasury Department to manage the program and allocate funds. The bill directly affects eligible first-time homebuyers by providing a new savings mechanism for housing costs. Key provisions include the fund's creation, Treasury's administrative duties, and the structure for account access.
HB 820 creates Pennsylvania's "Working Pennsylvanians Tax Credit," which provides a state tax credit equal to 30% of a taxpayer's federal Earned Income Tax Credit (EITC) for the same year. This credit directly affects low-to-moderate income Pennsylvania residents who qualify for the federal EITC, applying it against their state tax bill. The credit is refundable, meaning taxpayers receive a cash refund if the credit exceeds their state tax liability. The bill takes effect for taxable years beginning after December 31, 2024.
HB 411 adds a new supplemental annuity for eligible Pennsylvania state retirees, starting July 2025. It applies to retirees who retired before July 2, 2001, have specific service credit (excluding certain classifications), and are receiving monthly payments on July 1, 2025. The amount equals a percentage (ranging from 15% to 24.5%) of their July 2025 monthly annuity, based on their retirement date. The benefit is paid automatically unless retirees opt out, and the cost will be funded over 10 years starting July 2026. This bill does not apply to survivors or retirees with certain service types.
HB 325 amends Pennsylvania's Taxpayer Relief Act to clarify how school districts must present tax relief information to property owners. It adds a definition of "conspicuous" requiring notices to use larger text, contrasting colors, or special formatting that a reasonable person would notice. The bill mandates that school districts include a specific, conspicuous notice with tax bills for homestead and farmstead property owners, explaining that their tax reduction comes from casino gaming revenue (State Gaming Fund) under state law, not from the school district's actions. This affects all Pennsylvania property owners eligible for homestead/farmstead exclusions and the school districts that issue their tax bills, effective for taxable years after December 31, 2025.
