This bill creates a new tax credit for small businesses in Pennsylvania that help employees pay for health insurance purchased through the state exchange. To qualify, a business must have 50 or fewer employees and make contributions toward health reimbursement arrangements for their workers. The credit is calculated based on the first $1,000 of contributions per employee and can be applied to reduce the business's state tax liability. Companies claiming the credit must submit detailed forms to the Department of Revenue listing employee information and insurance provider details.
This bill modifies how Pennsylvania distributes fees collected from unconventional gas wells, specifically directing 25% of those funds to a state account for bridge improvements. The legislation allows counties and municipalities to use these monies to repair or upgrade bridges regardless of whether they qualify for federal funding assistance. Additionally, it permits larger counties to allocate these funds toward improving bridges owned by public transportation authorities. The changes take effect 60 days after the bill becomes law.
HB 2234 creates a tax credit for Pennsylvania breweries that donate spent grain byproduct (leftover grain from brewing) to local farms. Breweries can claim a credit of $0.16 per pound of dry weight donated, up to $30,000 annually or their total tax liability, if the grain is delivered to farms within 100 miles. The credit applies to donations made to "eligible agricultural operations" engaged in normal farming activities under Pennsylvania law. Applications must be submitted by February 1 each year for the prior year's donations, with the Department of Revenue reviewing eligibility and coordinating with the Liquor Control Board. This directly benefits breweries and farms participating in the program by reducing brewery tax bills while repurposing brewing waste.
This bill creates a new funding mechanism for Pennsylvania school districts and charter schools to cover extraordinary special education expenses for students with disabilities. It allocates one percent of the state special education appropriation annually from 2016-2017 through 2025-2026, then increases this to two percent starting in 2026-2027, with specific rules for how funds are distributed based on student enrollment duration and expense levels. The legislation covers costs for specialized services including transportation, therapy, and mobility training, while establishing caps and prioritization rules to ensure equitable distribution across districts.
This bill amends Pennsylvania's Tax Reform Code to clarify and strengthen tax exemptions for charitable, religious, volunteer fire, and nonprofit educational organizations. It requires these groups to use tax-exempt purchases only for their qualified purposes, excluding unrelated business activities and major construction projects from the exemption. The legislation also establishes a process for the Department of Revenue to issue conditional tax-exempt status to new organizations and allows for the revocation of exemptions if an organization no longer meets public charity requirements.
This bill allocates state funding to support the operation of Pennsylvania's professional licensure boards and the State Athletic Commission for the 2026-2027 fiscal year. It provides $68.4 million from the Professional Licensure Augmentation Account to the Department of State's Bureau of Professional and Occupational Affairs, along with separate restricted funds totaling approximately $13.5 million for the State Boards of Medicine, Osteopathic Medicine, Podiatry, and the State Athletic Commission. The legislation ensures these organizations have the necessary resources to carry out their licensing and regulatory functions without treating these funds as general government appropriations.
This bill allocates $7,805,000 from a restricted revenue account in Pennsylvania's General Fund to the Office of Consumer Advocate within the Office of Attorney General. The funding is designated to support the office's operations for the fiscal year running from July 1, 2026, to June 30, 2027. The appropriation takes effect on July 1, 2026, or immediately, whichever occurs later. This measure provides financial resources to enable the office to continue its consumer protection activities without changing its existing functions or responsibilities.
This bill allocates $81.3 million from the Workmen's Compensation Administration Fund to the Department of Labor and Industry to cover operating expenses for the fiscal year 2026-2027. The funds will support salaries, wages, travel, and contractual services needed to administer the Workers' Compensation Act and the Pennsylvania Occupational Disease Act. An additional $550,000 is designated for the Office of Small Business Advocate within the Department of Community and Economic Development to fund its operations during the same period. The legislation also authorizes payment of any outstanding bills from the previous fiscal year that remain unpaid as of June 30, 2026.
This bill allocates approximately $67 million from two retirement funds to cover the operating expenses of Pennsylvania's Public School Employees' Retirement Board for the 2026-2027 fiscal year. The funding includes about $65.5 million from the Public School Employees' Retirement Fund and $1.5 million from the PSERS Defined Contribution Fund to pay for staff salaries, travel, contractual services, and other administrative costs. The legislation also authorizes payment of any outstanding bills from the previous fiscal year that were not yet settled. These funds will support the board's management of retirement benefits for public school employees and the administration of the defined contribution plan.
This bill allocates $2,235,000 from a restricted revenue account within Pennsylvania's General Fund to the Office of Small Business Advocate in the Department of Community and Economic Development. The funding is intended to support the operational expenses of the office for the fiscal year running from July 1, 2026, to June 30, 2027. The appropriation takes effect on July 1, 2026, or immediately, whichever occurs later. This measure provides financial resources to help the office carry out its existing functions without adding new programs or changing its responsibilities.
