HB 817 amends Pennsylvania's Taxpayer Relief Act to add a new rule for school district tax increases. It prohibits the Department of Education from approving a school district's request to raise certain taxes if that district received an exception under prior tax rules for the previous two fiscal years. This directly affects Pennsylvania school districts seeking to increase local taxes, requiring them to avoid recent exceptions to gain departmental approval. The bill modifies existing tax approval procedures without changing the public referendum requirement for tax hikes.
HB 1146 allows second-class counties in Pennsylvania to generate local funding for public transportation and transportation infrastructure by imposing specific taxes, including on liquor sales, rental vehicles, real estate transfers, income, and vehicle registrations, each with maximum rates defined by existing state law. Revenue from these taxes must be deposited into a restricted county account dedicated exclusively to transportation projects. The bill also establishes administrative procedures for collecting and reporting these taxes, ensuring compliance with state tax codes and enabling counties to implement the funding mechanisms without creating new statewide programs.
HB 1092 establishes a program to refund a portion of Pennsylvania's state budget surplus directly to eligible taxpayers. It requires the State Treasurer and Department of Revenue to identify resident individuals who filed 2024 tax returns and paid their liabilities, then calculate payments based on the General Fund surplus (capped at the June 2024 surplus amount) and the Budget Stabilization Reserve Fund (capped at the fund balance minus 6% of 2024-2025 General Fund revenues). The bill specifies that payments must be made within 45 days of a funding appropriation, with any unused funds returned to the Budget Stabilization Reserve Fund. This program directly affects Pennsylvania residents who filed 2024 individual income tax returns and paid their tax liability.
SB 473 amends Pennsylvania's 1971 Tax Reform Code to adjust discounts for businesses that pay sales and use tax on time. It directly affects businesses filing sales tax returns (monthly, quarterly, or semiannually) by offering two discount options: a flat fee per return ($25, $75, or $150 based on filing frequency) plus a percentage discount (1% on the first $1 million of taxable revenue, then 0.25% on amounts over $1 million). The bill replaces the previous discount structure with these specific, tiered provisions to incentivize prompt tax payments. The changes take effect 60 days after enactment.
HB 302 amends Pennsylvania's Taxpayer Relief Act to provide school districts with additional funds to reduce property taxes for homeowners with farmstead or homestead properties. School districts receive $1,000 for each qualifying property (farmstead or homestead) within their boundaries, which they must use to lower the real estate tax bill for each such property by up to $1,000 or 50% of the tax due, whichever is less. Property owners with farmstead or homestead status directly benefit from this tax reduction, while school districts must report qualifying property counts and tax reduction amounts to the Department of Education for verification. This bill creates a new funding mechanism to provide targeted property tax relief without changing existing tax rates or eligibility rules.
HB 207 amends Pennsylvania's Tax Reform Code to clarify the definition of "compensation" for personal income tax purposes, specifically adding an exception for certain military and emergency-related income. The bill explicitly excludes income earned by active-duty U.S. military members (including their spouses living outside Pennsylvania) and income from active state emergency duty under Pennsylvania's emergency management laws. This change directly affects Pennsylvania taxpayers who receive such income, ensuring it is not taxed as regular compensation. The amendment becomes effective 60 days after enactment.
HB 1005 would repeal Pennsylvania's Use and Storage Tax Act of 1953, which imposed a tax on the use and storage of physical goods (like furniture, electronics, or vehicles) within the state. This law required businesses selling such goods to register, collect the tax from customers, and remit it to the state, with the revenue funding public schools. The bill would eliminate this tax obligation for businesses and remove the administrative requirements for collecting and reporting the tax. The repeal directly affects businesses that previously collected this tax and the public school funding mechanism tied to it.
HB 168 amends Pennsylvania's Taxpayer Relief Act to update the definition of "income" for senior citizens' property tax and rent rebate eligibility. It adds a provision allowing seniors who were eligible for these rebates as of December 31, 2018, to retain benefits if household income temporarily exceeds limits solely due to Social Security cost-of-living adjustments (COLAs). This replaces a previous temporary rule that expired in 2016 for seniors eligible as of December 31, 2012. The bill directly affects Pennsylvania seniors receiving property tax or rent rebates who experience automatic income increases from Social Security COLAs.
SB 615 adds a new tax exemption for Veterans of Foreign Wars (VFW) and American Legion chapters in Pennsylvania. The bill exempts their properties - including buildings, grounds, and social halls used for veterans' support activities - from county, municipal, and school property taxes, provided all income from these activities supports the organizations' charitable purposes. This change specifically applies to VFW and American Legion chapters founded and maintained through public or private charity. The exemption overrides other tax rules in the statute and takes effect 60 days after enactment.
HB 1220 repeals two sections of Pennsylvania's Taxpayer Relief Act that required school districts to form a local tax study commission and hold public referendums before levying certain taxes. Specifically, it removes the requirement for school districts to create a commission to study tax policies and make nonbinding recommendations (Section 331) and eliminates the need for voter approval via referendum before imposing earned income or personal income taxes (Section 332). This bill directly affects Pennsylvania school districts by simplifying their tax levy process, as they will no longer need to conduct the study or seek referendum approval for these specific tax types. The repeal streamlines administrative steps without altering the tax authority itself.
