Budget & Taxes (Income Tax)

in committee · Pennsylvania · House Mar 31, 2025

HB 1073: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for shelter animal adoption tax credit; and establishing the Shelter Animal Adoption Tax Credit Program.

This bill creates a $100 tax credit for Pennsylvania taxpayers who adopt cats or dogs from animal shelters, humane societies, or rescue organizations. The credit applies to state income taxes, with a maximum annual benefit of $300 (covering up to three adopted animals). To claim the credit, taxpayers must submit proof of spaying/neutering and adoption during the tax year. The program directly affects individuals adopting shelter animals, aiming to incentivize pet adoption through tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $100 tax credit for shelter pet adoptions, reducing state tax liability for eligible individuals, aligning with tax relief indicators for middle-income taxpayers.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · Senate Mar 21, 2025

SB 485: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

SB 485 creates a Pennsylvania tax credit for homeowners who install residential electric vehicle (EV) charging stations. It allows eligible taxpayers to claim a credit covering 100% of the installation cost, up to $2,000, against their state income tax liability for the year the station is placed in service. To qualify, a taxpayer must reside in Pennsylvania for over half the previous year, own their primary residence, and install the charger there. The credit is refundable, meaning any unused portion is paid back as a cash refund if it exceeds the taxpayer's state income tax bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit covering 100% of EV charger installation costs ($2k max), reducing tax liability for eligible homeowners per Tax Reform Code amendment.95% confidence ✓ EnergySupports EnergyCreates tax credit for residential EV charging stations, promoting clean energy infrastructure adoption and reducing fossil fuel dependence through EV adoption incentives.95% confidence ✓ EnvironmentSupports EnvironmentSB 485 creates a tax credit for residential EV charging stations, directly promoting clean transportation infrastructure and reducing emissions from vehicles, aligning with environmental protection goals.92% confidence

Sub-Topics Income Tax Tax Credits Electric Vehicles

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in committee · Pennsylvania · Senate May 5, 2025

SB 722: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

SB 722 amends Pennsylvania's Tax Reform Code to modify how "net profits" are calculated for personal income tax purposes. The bill updates the rules for deducting start-up expenditures and introduces new provisions for combining net profits and losses from different businesses. It establishes specific netting rules for "small businesses" and "non-small businesses," allowing small businesses to carry over net losses for up to twenty years. This legislation directly affects individuals who report income or losses from their business or professional activities, particularly those operating small businesses, for state personal income tax. These changes will apply to tax years beginning after December 31, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows small businesses to carry net losses for 20 years, providing tax relief and promoting fiscal flexibility for business owners.90% confidence

Sub-Topics Business Taxes Income Tax

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in committee · Pennsylvania · Senate May 12, 2025

SB 753: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, establishing the Put Down Roots PA Pilot Program; and providing for duties of Pennsylvania Higher Education Assistance Agency.

Senate Bill 753 establishes the Put Down Roots PA Pilot Program, to be administered by the Pennsylvania Higher Education Assistance Agency (PHEAA). This program offers student loan relief grants to eligible first-time homebuyers in Pennsylvania. To qualify, individuals must purchase a home as their primary residence, have never owned a home in the Commonwealth before, agree to reside there for at least three years, and have an annual household income under $200,000. Grants can be awarded up to $40,000, but cannot exceed the individual's student loan debt or 15% of the home's purchase price. These grant awards are also exempt from state income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds student loan relief grants via state budget allocation, increasing appropriations for housing assistance under Fiscal Code95% confidence ✓ HousingSupports HousingProvides student loan relief grants to first-time homebuyers with income limits, directly advancing affordable housing access through financial assistance for homeownership.95% confidence

Sub-Topics Income Tax Homeownership

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in committee · Pennsylvania · House Apr 9, 2025

HB 1177: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

HB 1177 amends Pennsylvania's Tax Reform Code of 1971 to clarify that specific government service income is excluded from the definition of "compensation" for personal income tax purposes. The bill explicitly removes from taxable compensation income earned from active duty with the U.S. armed forces outside Pennsylvania, the U.S. Public Health Service, NOAA, or Pennsylvania emergency duty (including under state emergency management laws). This change directly affects Pennsylvania residents who receive these government service payments, ensuring they are not classified as taxable compensation under current law. The bill does not alter tax rates or brackets but refines the tax code's definition of taxable income to align with federal and state service structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes military/public health income from taxable compensation, providing tax relief for affected residents per Tax Reform Code amendment.95% confidence ✓ VeteransSupports VeteransExcludes veterans' military income from PA state tax, reducing tax burden for active duty service.95% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House Mar 25, 2025

HB 1001: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

HB 1001 exempts compensation received from the Federal or State Government or Jet Rescue Air Ambulance (or its agent) related to the Med Jets Flight 056 crash (January 31, 2025, in Philadelphia) from Pennsylvania personal income tax. This bill directly affects individuals who received such payments due to the crash, making that compensation non-taxable under the state's tax code. The key provision adds a specific exception to the Tax Reform Code of 1971, removing this income from taxable categories. The exemption applies only to payments tied to this single, specific incident.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts specific crash compensation from state income tax, providing targeted tax relief to affected individuals under the Tax Reform Code.90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · Senate Mar 23, 2026

SB 124: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income.

SB 124 (Pennsylvania's Tax Reform Code amendment) allows Pennsylvania taxpayers to deduct up to $10,000 in unreimbursed expenses related to donating a human organ (such as liver, kidney, or bone marrow) for transplantation. The deduction covers travel, lodging, lost wages, and medical costs incurred during the donation, but only for the tax year the transplant occurred and only once per lifetime. It does not apply to tax years before 2025 and cannot reduce taxable income below zero. This provision directly affects individuals who donate organs and seek tax relief for associated costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for organ donation expenses, reducing taxable income for qualifying taxpayers, aligning with tax relief indicators.90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House Jan 17, 2025

HB 206: An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in consolidated collection of local income taxes, further providing for definitions.

HB 206 amends Pennsylvania's Local Tax Enabling Act to clarify the definition of "earned income" for local income tax purposes. It specifies that employee business expenses reported to the Department of Revenue under the Tax Reform Code can be deducted when calculating earned income, while explicitly excluding military wages (and spouses living outside PA), business loss offsets, and clergy housing allowances. This change directly affects Pennsylvania residents paying local income taxes, particularly those in the excluded categories. The bill modifies how local governments calculate taxable income but does not create new taxes or alter tax rates. (Bill: HB 206, Section 501 amendment)

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax definitions to close loopholes (excludes business loss offsets, clergy allowances), aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Income Tax Sales Tax

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in committee · Pennsylvania · House Jan 27, 2025

HB 334: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for Pennsylvania Individual Recruitment and Retention Tax Credit.

HB 334 creates a $2,500 Pennsylvania Individual Recruitment and Retention Tax Credit for specific new professionals who move to the state after December 2024. It directly affects qualifying taxpayers certified in teaching (e.g., instructional or special education certificates), law enforcement (e.g., police academy graduates), or healthcare (e.g., registered nurses) who become Pennsylvania residents and secure employment in those fields. The credit reduces their state income tax bill for wages earned in qualifying roles, available for three consecutive years (including the first qualifying year), and requires proof of certification to the Department of Revenue. The credit expires December 31, 2030, and applies only to individuals becoming qualifying taxpayers between 2025 and 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $2,500 tax credit for essential workers (teachers, law enforcement, healthcare) reducing state income tax burden, aligning with tax relief for public service roles.95% confidence ✓ Criminal JusticeSupports Criminal JusticeTax credit explicitly targets law enforcement recruitment (police academy graduates), aiming to strengthen workforce retention in criminal justice sector.85% confidence ✓ EducationSupports EducationProvides $2,500 tax credit to recruit/retain teachers (with instructional/special ed certs), directly supporting educator workforce through financial incentives.90% confidence ✓ HealthcareSupports HealthcareBill offers $2,500 tax credit specifically for healthcare professionals (e.g., RNs) to recruit/retain in PA, directly strengthening workforce availability and access to care.95% confidence

Sub-Topics Income Tax Tax Credits Policing Special Education

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in committee · Pennsylvania · House Jan 23, 2025

HB 310: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for expiration of authority to levy or collect real property taxes.

HB 310 proposes a constitutional amendment to end Pennsylvania school districts' authority to levy property taxes after June 30, 2029. It requires the state to fund school districts annually with amounts equal to their 2029 property tax revenue (minus debt service) through new state and local taxes on retail sales, income, and earned income. These new tax revenues would be deposited into a dedicated "Stabilization of Education Fund" exclusively for school support, prohibiting any future property taxes on school districts. The amendment would replace property tax reliance with a statewide funding mechanism for school district budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesReplaces school property taxes with new sales/income taxes to maintain 2029 funding levels via dedicated education fund, ensuring continued public school financial support.90% confidence ✓ EducationSupports EducationReplaces school property taxes with state funding via dedicated education fund, maintaining current revenue levels for school support.95% confidence

Sub-Topics Debt & Bonds Income Tax Revenue School Funding

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