HB 160 amends Pennsylvania's prevailing wage law by raising the cost threshold for public construction projects subject to prevailing wage requirements from $25,000 to $257,000 (adjusted annually for inflation). The new threshold uses the Consumer Price Index for urban wage earners in Pennsylvania, New Jersey, Delaware, and Maryland to account for inflation each March. This change exempts smaller public projects (under $257,000) from prevailing wage rules, while larger projects remain covered. The amendment applies to contracts entered into 60 days after the law's effective date.
HB 1053 prohibits per diem payments to Pennsylvania state legislators for days served, requiring reimbursement only for documented actual expenses instead. It directly affects all members of the Pennsylvania General Assembly by changing how they receive compensation for travel or lodging. The bill does not impact legislators' base salaries, benefits, or other existing forms of compensation. This change applies specifically to daily service expenses and takes effect 60 days after enactment.
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 2066 repeals Pennsylvania's inheritance tax system by removing Article XXI ("Inheritance and Estate Tax Act") from the 1971 Tax Reform Code. This eliminates the state-level inheritance tax that would have applied to property transferred upon death. The bill directly affects individuals who would have owed this tax on estates or gifts, removing a layer of state taxation on inherited assets. The repeal is comprehensive, striking the entire framework of definitions, exemptions, and procedures related to inheritance tax from the tax code.
SB 145 amends Pennsylvania's Public Official Compensation Law to adjust how state legislators' salaries are calculated. It establishes that members of the General Assembly and their officers/leaders receive annual cost-of-living adjustments (COLA) based on the Consumer Price Index for the Pennsylvania-New Jersey-Delaware-Maryland area. The bill specifically blocks COLA increases for the 2020-2021 period and allows legislators to opt out of receiving a COLA by notifying the Chief Clerk 10 days before the adjustment date. This directly affects all current and future Pennsylvania legislators by altering their salary adjustment mechanism.
SB 818 amends Pennsylvania's Keystone Opportunity Zone (KOZ) Act to add new requirements for businesses seeking tax benefits. It mandates that businesses making capital investments over $25,000 for facility construction, repair, or renovation must ensure 70% of workers are "skilled craft laborers" (as defined by apprenticeship completion or equivalent experience) and that all workers receive the state-mandated prevailing wage. Violations of these wage requirements - such as intentional nonpayment - require businesses to refund all tax benefits received for that year. This affects KOZ businesses pursuing tax exemptions, deductions, abatements, or credits, directly linking labor standards to tax incentives. The bill integrates Pennsylvania's prevailing wage laws into KOZ tax compliance, effective 60 days after enactment.
HB 582 amends Pennsylvania's 1971 Tax Reform Code to exclude the sale of firearms and ammunition from state sales and use tax. It directly affects firearm retailers and buyers, as these items will no longer be subject to tax when purchased at retail. The bill adds a specific exclusion (section 204(77)) defining "firearm" as a weapon designed to expel projectiles via explosives and "ammunition" as bullets or shells for such weapons. This change takes effect immediately upon passage.
This bill reduces the percentage of interactive gaming tax revenue allocated to public projects from 25% to 22%, directing the remaining 22% to a special account for public interest grants across Pennsylvania. It maintains the existing 3% allocation for the Race Horse Development Trust Fund, which supports licensed racetracks conducting live racing. The change directly affects interactive gaming operators (who pay the tax) and state funding streams for public projects and horse racing. The policy modifies how tax revenue is distributed but does not alter the tax rate itself. The bill takes effect 60 days after enactment.
HB 399 amends Pennsylvania's Human Services Code to give the Department of Human Services expanded authority to manage public assistance programs. It authorizes the department to set eligibility standards, modify benefits, establish payment rates for providers, use AI for fraud detection, prioritize job training for certain recipients (like able-bodied medical assistance users), and require data sharing between health programs. The bill also includes strict budget constraints, requiring the department to ensure program spending doesn't exceed annual appropriations and prohibiting new consulting contracts without cost-effectiveness justification. This directly affects Pennsylvania residents receiving public assistance, healthcare coverage, and job training services through state-administered programs.
HB 1203 amends Pennsylvania's Tax Reform Code of 1971 to expand exemptions from realty transfer tax for certain family transfers. It adds specific relationships - such as between stepparents/stepchildren, grandparents/grandchildren, and siblings - to the list of transactions exempt from the tax, while clarifying that subsequent transfers within one year of the initial exempt transfer become taxable. This directly affects individuals transferring property between these family members, particularly in estate planning or intra-family property movements. The changes apply to transactions occurring after December 31, 2025.
