Budget & Taxes

in committee · Pennsylvania · House Jan 27, 2025

HB 329: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in State funds formula, further providing for certification and calculation of minimum and maximum modifiers and for Property Tax Relief Reserve Fund, providing for senior citizen tax relief and further providing for State property tax reduction allocation.

HB 329 modifies Pennsylvania's school funding formula to adjust how state funds are distributed to school districts starting in fiscal year 2025-2026. It creates a new "Senior Citizen Tax Freeze" program (Section 504.1), allowing eligible seniors (65+ who own their homes) to freeze school property taxes at their base payment level, preventing increases beyond that amount. Seniors must apply within 45 days of tax due dates, provide proof of ownership and payment, and the state will reimburse school districts for tax increases above the base amount starting April 2025. The program is funded through the existing Property Tax Relief Reserve Fund, with payments made annually from that fund. This directly affects seniors owning homesteads in Pennsylvania school districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax freeze for seniors, preventing property tax increases on fixed-income homeowners, aligning with tax relief for lower-income groups.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · Senate Mar 6, 2025

SB 394: 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 on homesteads and farmsteads.

SB 394 proposes a constitutional amendment to end school districts' authority to levy real property taxes on primary homes (homesteads) and farms (farmsteads) after June 30, 2030. This directly affects homeowners and farmers by eliminating future property taxes on their primary residences and agricultural land, while requiring the state to replace lost school funding through alternative taxes like retail sales or income taxes. The bill mandates that the state annually compensate school districts for lost revenue by depositing funds into a dedicated "Stabilization of Education Fund," which cannot be diverted for other purposes. The amendment must pass both legislative chambers and be approved by voters to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates property taxes on homesteads/farmsteads (tax relief for homeowners/farmers) while mandating state replacement funding, directly advancing tax relief within Budget & Taxes framework.95% confidence ✓ HousingSupports HousingEliminates property taxes on primary residences (homesteads), directly reducing housing costs for homeowners and advancing affordability.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Pennsylvania · Senate Mar 6, 2025

SB 392: 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 392 amends Pennsylvania's Tax Reform Code to allow a new deduction for real property taxes paid on a homeowner's primary residence (defined as "homestead") that exceed the federal limit under 26 U.S.C. § 164(b)(6)(B). This deduction applies only to taxes paid to school districts or equivalent city taxes, excluding payments in lieu of taxes or penalties. The deduction cannot reduce taxable income below zero and applies to tax years beginning after December 31, 2025. It directly affects Pennsylvania homeowners with property taxes exceeding the federal cap, providing a limited tax benefit for their primary residence.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for homeowners' property taxes, reducing taxable income and offering relief per Tax Reform Code amendment.95% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · Senate Jan 29, 2025

SB 206: 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 imposition of tax, for when withholding not required, for returns and liability and for return of Pennsylvania S corporation.

SB 206 modifies Pennsylvania's personal income tax by setting a 3.07% rate for taxable years ending in 2025, after which no personal income tax will be collected for years beginning in 2026 or later. It also eliminates employer withholding requirements starting in 2026 if employees certify they had no prior-year tax liability and expect none for the current year. Additionally, the bill repeals the requirement for residents to file personal income tax returns and for Pennsylvania S corporations to submit annual returns for taxable years starting in 2026. These changes directly affect Pennsylvania residents, employees, employers, and S corporations.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates personal income tax for all taxpayers after 2025, providing direct tax relief and reducing government revenue collection from individual income.95% confidence

Sub-Topics Business Taxes Income Tax

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in committee · Pennsylvania · House Mar 5, 2025

HB 814: 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, providing for tax credit for spouses of first responders killed in line of duty.

HB 814 creates a tax credit for Pennsylvania residents who are spouses of first responders (including police, firefighters, EMTs, or emergency rescue personnel) killed while performing their duties. The credit equals 100% of the real property tax paid on the couple's primary residence, up to the amount of personal income tax due for the year. Spouses who remarry after their partner's death or who claim other property tax rebates are ineligible. The Department of Revenue may require documentation to verify the residence qualifies as the principal home. This bill directly affects surviving spouses of eligible first responders by reducing their state income tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing income tax liability for spouses of fallen first responders, providing targeted tax relief aligned with middle-income support.95% confidence

Sub-Topics Income Tax Property Tax Tax Credits

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in committee · Pennsylvania · Senate Feb 26, 2025

SB 291: An Act providing for the capital budget for fiscal year 2025-2026.

SB 291 establishes Pennsylvania's capital budget for fiscal year 2025-2026, allocating $1.57 billion for state infrastructure projects. It sets specific spending limits: $1.1 billion for buildings/structures, $20 million for furniture/equipment, $100 million for transportation, and $350 million for redevelopment projects, all funded from the General Fund or applicable special funds. The bill directly affects state spending on public infrastructure by legally capping annual capital project costs per category. It does not create new programs but provides a framework for authorized spending during the 2025-2026 fiscal year, with no funding allocated for flood control projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.57B for infrastructure projects from General Fund, directly funding public infrastructure within state budget framework90% confidence ✓ TransportationSupports TransportationAllocates $100M specifically for transportation infrastructure projects in Pennsylvania's capital budget, directly funding the topic area per bill summary.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Pennsylvania · Senate Mar 14, 2025

SB 441: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in table games, further providing for table game taxes; and making a repeal.

SB 441 redirects revenue from table game taxes (like those paid by casinos) from the General Fund to the Property Tax Relief Fund. This change affects table game operators who pay the tax and Pennsylvania residents who benefit from the Property Tax Relief Fund. The bill amends Section 13A62(b)(3) of the state code to require this new deposit method. It also repeals a conflicting section of the Tax Reform Code of 1971 to implement the change, effective 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects table game tax revenue to Property Tax Relief Fund, providing direct tax relief for residents per bill's explicit amendment to fund relief efforts.95% confidence

Sub-Topics Property Tax State Budget

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in committee · Pennsylvania · Senate Mar 17, 2025

SB 456: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for appropriation bills.

This bill proposes a constitutional amendment to Pennsylvania's budget process. It would require all state spending bills (except the main annual budget) to address only one specific funding topic each, preventing the bundling of multiple unrelated spending items into a single bill. This change directly affects how the state legislature drafts and passes funding legislation for departments like education, courts, and public debt. The amendment would also require the state to follow specific advertising and voter approval steps before implementing this change. (Note: This is a procedural constitutional amendment, not a direct policy change to programs.)

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires single-topic spending bills to enhance budget transparency and fiscal responsibility, aligning with 'promotes fiscal responsibility' indicator.90% confidence

Sub-Topics Appropriations State Budget

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in committee · Pennsylvania · House Mar 18, 2025

HB 422: 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 422 creates a new tax deduction for Pennsylvania residents who donate human organs. It allows taxpayers to deduct up to $12,000 annually for unreimbursed expenses directly related to organ donation, including travel, lodging, lost wages, and medical costs. The deduction applies only to the year the transplantation occurred, may be claimed just once in a lifetime, and cannot reduce taxable income below zero. This provision affects organ donors who incur qualifying out-of-pocket costs while living. The change takes effect for tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for organ donation expenses, providing relief to donors by reducing taxable income per Tax Reform Code amendment.90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House Feb 25, 2025

HB 730: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in table games, further providing for table game taxes.

This bill changes where table game tax revenue goes in Pennsylvania. It redirects taxes paid by casinos on table games (like blackjack or poker) from the General Fund into the Property Tax Relief Fund instead. This means money collected from casino table games will now specifically support property tax relief programs for Pennsylvania residents. The change affects casino operators who pay these taxes and ensures the funds are used for property tax assistance.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects casino table game tax revenue to Property Tax Relief Fund, directly supporting tax relief for residents per bill summary.95% confidence

Sub-Topics Property Tax Revenue State Budget

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