Budget & Taxes (Tax Credits)

in committee · Pennsylvania · House Mar 24, 2025

HB 1004: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in research and development tax credit, further providing for limitation on credits.

HB 1004 amends Pennsylvania's 1971 Tax Reform Code to increase annual limits on research and development (R&D) tax credits. It raises the total annual credit cap from $60 million to $120 million, with $24 million specifically reserved for small businesses (up from $12 million). Unused allocations for either small businesses or other qualifying businesses can roll over to the other group within the same fiscal year. The changes take effect 60 days after the bill's passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases R&D tax credit caps from $60M to $120M, including $24M for small businesses, providing tax relief to businesses and promoting innovation.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · Pennsylvania · Senate Mar 26, 2025

SB 526: 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; providing for volunteer certified emergency medical technician and volunteer firefighter tax credit; and imposing duties on the Department of Revenue.

This bill creates a $500 annual tax credit for Pennsylvania residents who serve as active volunteer certified emergency medical technicians (EMTs) or volunteer firefighters. To qualify, individuals must have at least two full years of service by December 31 of the tax year and respond to at least 20% of their agency's emergency calls during that period. The credit applies to tax liability starting with taxable years beginning after December 31, 2026, and cannot be carried over, refunded, or sold. The Department of Revenue will administer the credit, require self-certification, and submit annual reports to the General Assembly on its usage.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $500 annual tax credit for volunteer EMTs/firefighters, providing tax relief to lower-income public service workers as a fiscal incentive.90% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Mar 25, 2025

HB 1038: 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 green roof tax credit.

HB 1038 creates a new 25% tax credit for Pennsylvania property owners who install green roofs - roofs with vegetation, waterproof membranes, and drainage systems. It directly affects businesses and individuals who construct qualifying green roofs covering at least 50% of a building’s rooftop or 75% of certified eligible space, requiring structural engineering certification and local permits. Applicants must file detailed plans with the Department of Revenue, maintain the roof for five years, and claim credits against annual taxes (capped at $100,000 per applicant yearly), with $10 million in credits available statewide each fiscal year. The credit is non-refundable, non-transferable, and requires repayment if maintenance requirements are not met.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 25% tax credit for green roof installations, reducing tax liability for qualifying property owners under Tax Reform Code - direct tax relief provision.95% confidence ✓ EnergySupports EnergyCreates 25% tax credit for green roofs, promoting building energy efficiency and renewable infrastructure through direct financial incentive.95% confidence ✓ EnvironmentSupports EnvironmentCreates 25% tax credit for green roofs, promoting stormwater management, urban heat reduction, and sustainable building practices per bill summary.95% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Mar 19, 2025

HB 963: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Apprentice Education Expense Tax Credit Program and for powers of the Department of Revenue.

HB 963 creates a new tax credit program in Pennsylvania for employers covering educational expenses of apprentices. It allows employers to claim tax credits for up to $3,500 per qualifying apprentice toward tuition, books, and lab fees at eligible PA schools. To qualify, apprentices must be PA residents, at least 16, enrolled full-time in a U.S. Department of Labor-registered apprenticeship program, and employed by the claiming employer in Pennsylvania. The Department of Revenue administers the program, requiring electronic applications and setting eligibility criteria for schools and apprentices. This policy directly affects PA employers in registered apprenticeship programs and their apprentices pursuing postsecondary training.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing employer tax liability for apprentice education expenses, providing direct tax relief and promoting workforce development through fiscal incentive.95% confidence ✓ EducationSupports EducationBill creates tax credit for employers covering apprentices' educational expenses (tuition, books, fees), directly expanding vocational training access. Aligns with topic's 'educational access' focus by reducing cost barriers for apprentices.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates tax credits for employer-paid apprentice education, advancing workforce development and training opportunities under labor/employment policy.95% confidence

Sub-Topics Tax Credits Higher Education Apprenticeships

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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 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 · House Feb 25, 2025

HB 723: 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 determination of eligibility and method of submission.

HB 723 amends Pennsylvania's Tax Reform Code to require state departments to check if applicants for tax credits or benefits have engaged in anti-union activities within the past decade. It directly affects businesses or individuals seeking tax benefits by blocking eligibility if they have: - Faced federal or state unfair labor practice complaints (e.g., under NLRB rules or Pennsylvania Labor Relations Act), - Settled union-related charges without formal complaints, or - Violated court orders or state labor board decisions. The bill adds specific screening steps to the tax credit application process, defining "anti-union activity" through clear legal references. It takes effect 60 days after enactment.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts tax credit eligibility for anti-union activities, limiting available tax benefits and reducing fiscal support for affected businesses.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBlocks tax benefits for anti-union activities, discouraging employer interference with collective bargaining and strengthening worker rights protections under labor laws.95% confidence

Sub-Topics Tax Credits Collective Bargaining

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in committee · Pennsylvania · House Mar 11, 2025

HB 867: 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 stillbirth tax credit.

HB 867 creates a $2,000 state tax credit for Pennsylvania taxpayers who experience a stillbirth after 16 weeks of gestation, defined as a product of conception expelled with no signs of life. The credit applies to the taxpayer's annual state tax liability and requires submission of a Department of Health certificate of fetal death or stillbirth with the tax return. Eligibility is limited to the taxable year of the stillbirth and requires the child to qualify as a "dependent" under federal tax law (26 U.S.C. § 152). Taxpayers may receive a refund for any unused credit amount exceeding their state tax liability. This credit directly affects Pennsylvania residents who have experienced a stillbirth meeting the defined criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $2,000 tax credit reducing state tax liability for stillbirth, providing direct tax relief per bill's summary.95% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Apr 22, 2025

HB 1287: 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 special tax provisions for poverty.

This bill, HB 1287, updates Pennsylvania's personal income tax provisions for low-income individuals and families. It increases the income threshold for full tax forgiveness or a refund from $6,500 to $10,000 for individuals and from $13,000 to $20,000 for married couples. The bill also introduces an annual cost-of-living adjustment for these poverty income amounts, based on the regional Consumer Price Index. This mechanism ensures that the eligibility thresholds for tax relief can increase over time, reflecting changes in the cost of living.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax forgiveness thresholds for low-income individuals, providing direct tax relief per poverty provisions in the Tax Reform Code.95% confidence

Sub-Topics Income Tax Tax Credits

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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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