Budget & Taxes

in committee · Pennsylvania · House Feb 5, 2025

HB 162: An Act amending Title 11 (Cities) of the Pennsylvania Consolidated Statutes, in taxation, further providing for tax levies.

This bill allows Pennsylvania cities to levy an annual property tax of up to one-tenth of a cent (0.5 mill) specifically to fund local ambulance, rescue, and emergency services. Cities may use up to half the revenue from this tax for staff salaries and benefits, with council approval required to exceed this limit (though a resolution can waive the cap). If a city proposes a tax rate above 0.5 mill, it must submit the question to voters at the next municipal election occurring at least 60 days after the proposal. The law directly affects cities seeking to finance emergency services through property tax without voter approval for rates at or below 0.5 mill.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new property tax (0.5 mill) specifically to fund emergency services, directly increasing dedicated public safety funding through targeted taxation.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 2, 2025

HB 1537: 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 definitions.

HB 1537 amends Pennsylvania's Tax Reform Code of 1971 to clarify the definition of "compensation" for personal income tax purposes. The bill explicitly includes certain deferred compensation (like 409A plan distributions) while excluding specific payments such as disability benefits, retirement payments, public assistance, and employer-provided health benefits. This definition affects how Pennsylvania taxes income from employment, ensuring consistent application of tax rules for taxpayers and employers. The change aligns Pennsylvania's tax code with specific federal provisions but does not alter tax rates or create new taxes. The bill is currently referred to the Finance committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax definitions for consistent application under PA's Tax Reform Code, promoting fiscal responsibility without altering tax rates or funding levels.95% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House May 12, 2025

HB 1437: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

HB 1437 creates a temporary sales tax exemption in Pennsylvania for specific personal items during an annual window. It excludes clothing accessories, footwear, school supplies, computers/software, and certain bedding items from sales tax when purchased by individuals for nonbusiness use during the first Friday in August through the following Sunday. The Department of Revenue must post a list of qualifying items online by July 10 each year. This policy change directly affects individual consumers shopping for these items during the defined exclusion period.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax exemption for essential consumer items (clothing, school supplies, computers), providing direct tax relief to individuals during back-to-school season.95% confidence ✓ EducationSupports EducationExempts school supplies and computers/software from sales tax, reducing costs for families purchasing educational items and improving access to learning materials.85% confidence ✓ TechnologySupports TechnologyBill explicitly exempts computers/software from sales tax, making technology more affordable for individual consumers during a specific window, directly supporting technology adoption.80% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Jun 3, 2025

SB 821: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for National Guard service tax credit.

SB 821 creates a $500 tax credit for Pennsylvania National Guard members who meet specific eligibility criteria. To qualify, a taxpayer must be a Pennsylvania resident with at least two full years of active service by December 31 of the taxable year, and remain an active member when filing their tax return. The credit reduces taxes owed under Pennsylvania's income tax code (Article III) for taxable years beginning after December 31, 2026, and cannot be carried over, refunded, or sold. It requires self-certification via annual tax returns, with the Department of Revenue reporting on usage annually starting in 2027. This policy directly benefits qualifying National Guard members by lowering their state tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $500 tax credit for National Guard members, reducing tax liability under PA income tax code, aligning with tax relief support for eligible taxpayers.90% confidence ✓ VeteransSupports VeteransCreates $500 tax credit for PA National Guard members with 2+ years service, directly providing financial benefit to veterans through tax reduction.95% confidence

Sub-Topics Income Tax Tax Credits National Guard & Reserve

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in committee · Pennsylvania · Senate Jun 3, 2025

SB 789: An Act amending the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, in Commonwealth budget procedures, providing for general appropriation bill.

SB 789 amends Pennsylvania's 1929 Administrative Code to address budget deadlines. If the state's general appropriation bill isn't passed by June 30, the bill requires the Commonwealth to maintain state funding at 80% of the previous fiscal year's approved amounts. This provision directly affects Pennsylvania's state budget operations and ensures continued funding for state programs during budget delays. The rule takes effect 60 days after enactment, providing a concrete safeguard for ongoing government services.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures 80% funding continuity during budget delays, preventing defunding of state programs per bill's 80% funding requirement for ongoing operations.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Pennsylvania · Senate Apr 2, 2025

SB 253: 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 income taxes imposed by other states.

SB 253 modifies Pennsylvania's tax code to help residents who earn income in other states claim credits for taxes paid there. It allows Pennsylvania residents to claim a credit against their state tax for income taxes paid to other states, limited to the portion of their total income taxed by that other jurisdiction. The bill simplifies documentation by permitting certified statements instead of submitting full state tax returns to verify taxes paid. This change applies to taxable years beginning after December 31, 2021, and affects Pennsylvania taxpayers with income subject to taxation in other states.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables tax credits for out-of-state income, reducing PA tax burden for residents and simplifying documentation. Provides tax relief, aligning with support indicators.90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · Senate Apr 2, 2025

SB 26: An Act amending the act of August 26, 1971 (P.L.351, No.91), known as the State Lottery Law, in State Lottery, further providing for powers and duties of secretary.

SB 26 amends Pennsylvania's State Lottery Law to adjust the percentage of lottery revenue dedicated to property tax relief and senior transit programs. It specifies that for fiscal years beginning after June 30, 2029, at least 25% of lottery revenues must fund these programs (previously 20% for 2019-2029). This directly affects Pennsylvania residents receiving property tax relief and seniors eligible for free/reduced-fare transit. The bill updates the allocation schedule without changing the secretary's administrative role under the lottery law.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases lottery revenue allocation from 20% to 25% for property tax relief and senior transit programs, directly funding these essential services under state budget management.95% confidence ✓ TransportationSupports TransportationBill increases lottery revenue allocation for senior transit programs from 20% to 25% for fiscal years after 2029, directly funding public transit for seniors.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 5, 2025

HB 1561: An Act providing for a tax credit for retrofitting residential high-rise structures with an automatic fire sprinkler system and associated monitoring or detection devices.

HB 1561 offers a tax credit to owners of residential high-rise buildings for installing automatic fire sprinkler systems and related monitoring or detection devices. The bill directly affects property owners or managers of qualifying high-rise residential structures who undertake these retrofits. It provides a financial incentive by allowing eligible taxpayers to reduce their state income tax liability based on the cost of the qualifying fire safety equipment. The credit aims to encourage improved fire safety in multi-story residential buildings through direct cost savings for property owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state income tax liability for fire safety retrofits, offering direct tax relief to property owners.95% confidence

Sub-Topics Government Spending Income Tax Tax Credits

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in committee · Pennsylvania · Senate Jan 22, 2025

SB 93: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues relating to gaming, providing for revenue from expansion of gaming.

SB 93 requires that any revenue generated from an expansion of gaming (such as new casino locations or types of gaming) in Pennsylvania after the bill's effective date be deposited into the Property Tax Relief Fund. The bill directs the Secretary of Revenue to determine if gaming expansion has occurred and publish a notice in the Pennsylvania Bulletin detailing the expansion. This policy change directly affects how the state handles new gaming revenue, redirecting it to a specific fund used for property tax relief. The law takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects gaming revenue to Property Tax Relief Fund, providing direct tax relief for homeowners per bill's explicit directive.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 25, 2025

HB 1662: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, providing for tax credit for Pennsylvania child learning investment.

HB 1662 would create a new tax credit under Pennsylvania's Fiscal Code for families who pay for early childhood education or learning materials for their children. Eligible taxpayers could reduce their state income tax bill by the amount spent on qualifying expenses, such as preschool tuition or educational supplies. The bill specifically targets child learning investments to offset costs for early education resources. It is currently referred to the House Finance Committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing state income tax for early education expenses, providing relief for families per Fiscal Code amendment.90% confidence ✓ EducationSupports EducationCreates tax credit for early childhood education expenses, increasing access to learning resources and reducing costs for families.95% confidence

Sub-Topics Income Tax Tax Credits Early Childhood Higher Education

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