Budget & Taxes

in committee · Pennsylvania · House Apr 30, 2025

HB 1362: An Act establishing the Taxpayer Dividend Program; imposing powers and duties on the State Treasurer and Department of Revenue; and providing for payment of certain taxpayer dividends.

HB 1362 establishes Pennsylvania's Taxpayer Dividend Program to return a portion of the state's budget surplus to individual taxpayers. The program would pay eligible residents up to $1,000 each, calculated as the lesser of $1,000 or a per-person share of the General Fund surplus (as of June 30, 2025). To qualify, taxpayers must have filed a 2024 individual or joint tax return and paid their taxes on time. The Department of Revenue would identify eligible taxpayers and calculate payments, then forward details to the State Treasurer for disbursement.

Topics ✓ Budget & TaxesSupports Budget & TaxesReturns state budget surplus to taxpayers via dividend program, providing direct tax relief and fiscal responsibility without increasing taxes or cutting services.92% confidence

Sub-Topics State Budget

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in committee · Pennsylvania · House Apr 30, 2025

HB 1355: 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 discount.

HB 1355 would increase tax discounts for businesses that file and pay Pennsylvania sales tax on time. Currently, businesses receive $25 for monthly filings, $75 for quarterly filings, and $150 for semiannual filings. The bill would double these amounts to $50, $150, and $300 per return, respectively. This change directly affects businesses required to collect and remit sales tax under Pennsylvania’s Tax Reform Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesDoubles tax discounts for timely filers, providing business tax relief under PA's Tax Reform Code, directly advancing fiscal responsibility for businesses.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House Apr 30, 2025

HB 1328: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for veterans property tax rebate and rent rebate assistance; establishing the Veterans Property Tax Rebate and Rent Rebate Assistance Account; imposing penalties; and making a transfer.

HB 1328 creates a new program providing property tax and rent rebates to eligible Pennsylvania veterans. It directly affects veterans honorably discharged from U.S. armed forces (including National Guard) within the past three years who live in Pennsylvania. The bill establishes income-based rebates: $650 for households earning $0-$8,000, $500 for $8,001-$15,000, $300 for $15,001-$18,000, and $250 for $18,001-$35,000 annually. A new Veterans Property Tax Rebate Account will fund these rebates, which apply to real property taxes or rent payments exceeding 15% of household income.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via income-based property tax/rent rebates for lower-income veterans, funded through a new state account, directly advancing fiscal support for vulnerable groups.95% confidence ✓ HousingSupports HousingProvides income-based rent and property tax rebates for veterans, reducing housing costs for eligible households.95% confidence ✓ VeteransSupports VeteransCreates income-based property tax/rent rebates for eligible veterans via new funding account, directly expanding financial benefits and support for veterans' housing costs.95% confidence

Sub-Topics Property Tax Property Taxes Renters National Guard & Reserve Veteran Housing

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in committee · Pennsylvania · House Jan 16, 2025

HB 152: 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 152 amends Pennsylvania's Tax Reform Code to exclude housing allowances provided by churches or religious organizations to ordained, commissioned, or licensed clergy from personal income tax. This applies to individuals who conduct religious worship, perform sacerdotal duties, and administer sacraments under their church's tenets, regardless of whether the housing is on church-owned property. The change affects clergy members receiving such housing allowances, making those amounts non-taxable for income tax purposes. The exclusion takes effect for taxable years beginning after December 31, 2023.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes clergy housing allowances from taxable income, providing tax relief under Tax Reform Code amendment90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House Apr 3, 2025

HB 1124: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

HB 1124 amends Pennsylvania's Taxpayer Relief Act to protect eligible seniors from losing property tax or rent rebates due to automatic Social Security cost-of-living adjustments (COLAs). It directly affects seniors currently receiving these rebates who exceed income limits solely because of COLAs. The bill modifies the definition of "income" to specifically state that seniors eligible as of December 31, 2024, remain eligible if their income limit is exceeded only due to Social Security COLAs. This exception applies until December 31, 2028. The change ensures these seniors maintain their rebate eligibility during temporary income spikes caused by federal COLAs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax relief act to protect seniors from losing rebates due to Social Security COLAs, directly providing tax relief by maintaining eligibility through income definition changes.95% confidence ✓ HousingSupports HousingProtects seniors from losing property tax/rent rebates due to Social Security COLAs, maintaining housing affordability for vulnerable residents.92% confidence

Sub-Topics Property Tax Property Taxes Renters

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in committee · Pennsylvania · House May 12, 2025

HB 813: 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 813 amends Pennsylvania's Tax Reform Code of 1971 to exempt certain student loan discharges and employer educational assistance from personal income tax. Specifically, it excludes from taxation: (1) the discharge of eligible student loans under qualified federal forgiveness programs, and (2) employer-paid educational assistance that meets federal exclusion rules under Section 127 of the Internal Revenue Code. These exemptions apply to taxable years beginning after December 31, 2025. The bill directly affects Pennsylvania taxpayers who qualify for these specific student loan forgiveness or employer education benefits under federal programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts student loan forgiveness and employer education benefits from income tax, providing direct tax relief to eligible individuals under the Tax Reform Code.95% confidence ✓ EducationSupports EducationExempts student loan discharges and employer education benefits from tax, reducing financial barriers to higher education access and supporting educational affordability.92% confidence

Sub-Topics Income Tax Student Financial Aid

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in committee · Pennsylvania · Senate May 12, 2025

SB 728: An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in taxes for highway maintenance and construction, providing for suspension of tax.

SB 728 proposes to amend Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes. This bill would suspend the imposition of specific taxes currently collected for highway maintenance and construction. If enacted, these taxes, outlined in sections 9502 and 9004(b) of Title 75, would no longer be imposed after the bill's effective date. This change would directly affect individuals and entities currently paying these taxes related to vehicles and infrastructure funding.

Topics ✗ Budget & TaxesOpposes Budget & TaxesSuspends taxes for highway maintenance, reducing state revenue and defunding infrastructure programs directly impacting budget allocation for transportation.95% confidence ✗ TransportationOpposes TransportationSuspends taxes for highway maintenance, directly reducing infrastructure funding per Title 75 sections 9502 and 9004(b).95% confidence

Sub-Topics Roads & Highways Transportation Funding Vehicle Registration

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in committee · Pennsylvania · House May 13, 2025

HB 1453: An Act providing for food desert opportunity zones and for food desert opportunity zone tax credits; and imposing powers and duties on the Department of Community and Economic Development and the Department of Revenue.

HB 1453 establishes a program to create "food desert opportunity zones" in low-income areas with limited access to supermarkets or large grocery stores. Political subdivisions can apply to the Department of Community and Economic Development (DCED) to designate up to 12 such zones statewide. Qualified healthy food retail outlets operating within these designated zones may receive food desert opportunity tax credits for up to five years, starting January 1, 2026. The bill outlines the criteria for zone designation and for businesses to qualify for these tax credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for healthy food retailers in low-income food deserts, offering fiscal relief to support community development and access to nutritious food in underserved areas.95% confidence ✓ HealthcareSupports HealthcareCreates food access in underserved areas, improving public health outcomes through better nutrition access, aligning with healthcare topic's public health focus.85% confidence

Sub-Topics Tax Incentives

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passed · Pennsylvania · Senate May 13, 2025

SR 82: A Resolution adopting a temporary rule of the Senate relating solely to amendments to the General Appropriation Bill and other appropriation bills for the fiscal year beginning July 1, 2025, including any amendments offered to or for supplemental appropriations for prior fiscal years.

Senate Resolution 82 adopts a temporary rule for the Senate regarding amendments to appropriation bills for the fiscal year beginning July 1, 2025. This rule dictates that any amendment proposing a change in spending from the budget reported by the Appropriations Committee must not increase the total spending and must result in a balanced budget. Such amendments are only permitted on second or third consideration, and a "statement of intent" is required for amendments affecting multiple appropriation bills.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires amendments to not increase spending and maintain balanced budget, promoting fiscal responsibility in appropriations process.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Pennsylvania · Senate Mar 27, 2025

SB 530: 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.

SB 530 amends Pennsylvania's sales tax code to exclude certain equipment purchases from tax when bought personally by firefighters. It specifically covers accessory, communications, and protective equipment (like helmets, turnout gear, and respirators) purchased with personal funds by paid/volunteer firefighters or special fire police members who show valid ID proving their status. The exclusion applies only if the fire company or unit doesn't cover the cost; if the employer pays, the tax still applies. This change directly affects individual firefighters buying required gear personally, not fire departments or other entities. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted tax exclusion for firefighters' personal equipment purchases, reducing sales tax burden as a form of tax relief.90% confidence

Sub-Topics Sales Tax

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