HB 1874 amends Pennsylvania's Transit Revitalization Investment District Act to expand how cities can use tax revenue generated from new development in designated transit areas. It allows redevelopment authorities to apply "incremental tax revenue" (taxes raised from new property values due to transit improvements) toward funding transit projects or infrastructure within those districts. This directly affects cities with transit revitalization districts and developers working in areas near new transit investments. The bill provides clearer rules for directing these tax increases toward transit-focused redevelopment, rather than general city funds.
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.
This bill extensively amends Pennsylvania's laws governing various forms of gaming, impacting fantasy contests, video gaming, interactive gaming, sports wagering, and casino operations. It revises definitions for fantasy contests, establishes a new category for "skill gaming" along with a dedicated fund, and modifies the regulatory authority of the Pennsylvania Gaming Control Board. The legislation introduces new requirements for background checks, including fingerprinting for gaming employees and licensees, and repeals existing provisions related to political influence in gaming administration. It also updates rules for licensing, enforcement, revenue collection, and permits live-streaming on casino floors.
HB 828 would require the state to auction new liquor licenses for alcohol and malt beverage establishments under the Liquor Code, replacing the current discretionary approval process. This change directly affects businesses seeking to open or expand bars, restaurants, or retail stores selling alcohol, as they would now bid competitively for licenses. The bill specifies that licenses would be awarded to the highest bidder in public auctions, creating a transparent, market-based allocation method rather than administrative discretion. This policy shift aims to modernize license distribution while generating potential state revenue through the auction process.
HB 465 (2025) amends Pennsylvania's Public School Code to redirect a portion of commercial property taxes collected by school districts to intermediate units for redistribution. School districts with commercial properties valued at $10 million or more must send increasing percentages of those taxes (starting at 10% in year one, rising to 70% by year seven) to their intermediate unit's commercial property tax group. The intermediate unit then redistributes these funds to school districts based on each district's average daily student enrollment relative to the total enrollment of all districts it serves. This bill directly affects school districts containing high-value commercial properties, changing how their commercial tax revenue is collected and allocated.
SB 283 allocates $73 million from the Professional Licensure Augmentation Account and specific funds to Pennsylvania's professional licensing boards for the 2025-2026 fiscal year. It provides operational funding for the State Boards of Medicine, Osteopathic Medicine, Podiatry, and the State Athletic Commission, using designated state revenue accounts. The appropriations are strictly for the boards' operations and must be accounted for separately, not as general government funds. This is a routine budget measure, not a policy change.
SB 339 amends Pennsylvania's Agricultural Area Security Law to adjust requirements for purchasing agricultural conservation easements on farmland. It lowers the minimum contiguous acreage needed for eligibility from 50 to 25 or 35 acres (with exceptions for small tracts of at least 10 acres with unique crops or adjacent to preserved land) and limits state funding for smaller easements to 50% of the purchase price per acre. The bill also directs 10% of realty transfer tax revenue into the Agricultural Conservation Easement Purchase Fund and allows subdividing land under an easement under specific conditions (e.g., creating tracts under 10 acres adjacent to preserved land) without roll-back tax. These changes aim to increase program flexibility for landowners while maintaining conservation goals.
SB 994 would amend Pennsylvania's Tax Reform Code of 1971 to adjust how hotel occupancy tax revenue is allocated, directing a portion to the Tourism Promotion Fund. This change would directly affect hotels and lodging businesses that collect the tax, as well as the state tourism agency managing promotional activities. The bill specifies that funds must be used for tourism marketing, advertising, and events to promote Pennsylvania as a travel destination. The measure is currently referred to the Finance committee for further review.
SB 393, the Senior Citizens' Property Tax Freeze Act, allows Pennsylvania residents aged 65+ who live on their property for at least five years and earn under $65,000 annually to freeze their real property tax increases. To qualify, applicants must submit a notarized form proving eligibility and submit annual income proof. The exemption ends if the property is sold or transferred (except to another eligible senior), and the state will reimburse local governments for lost tax revenue. The law applies starting January 1, 2026, and replaces conflicting existing laws. This directly affects qualifying seniors owning residential property in Pennsylvania.
SB 356 amends Pennsylvania's 1919 Transfer Inheritance Tax Law to change how county general funds receive a portion of collected inheritance taxes. It replaces the previous tiered commission structure (with rates of 4.25%, 1.75%, and 0.5% for different tax collection ranges) with a flat 4.25% commission rate on all inheritance tax collections. This change directly affects counties, as it alters the percentage of tax revenue they receive from the state's inheritance tax system. The bill does not modify the underlying inheritance tax rates or the tax's scope, only the distribution mechanism for collected funds. The amendment becomes effective 60 days after enactment.
