This bill amends Pennsylvania's Tax Reform Code to update how funds are managed in Neighborhood Improvement Zones and to create a new Small Business Opportunity Program. Under the new rules, any leftover money from these zones must first pay required debts and obligations before 25% of the baseline tax revenue is automatically transferred to a fund dedicated to small business grants. The program is designed to help small businesses start, grow, or stay open in these specific areas by providing financial support to those that hire full-time employees and file all required tax reports. Local authorities will be required to report annually on the number of businesses participating, the total money awarded, and the number of jobs created or kept. Additionally, the bill clarifies that local officials and auditors can access specific tax records for these zones solely to verify eligibility and manage the program.
This bill amends Pennsylvania's Tax Reform Code to create a Small Business Opportunity Program within Neighborhood Improvement Zones. It directs that any excess funds remaining in these zones after required payments must be used to satisfy debts and obligations before 25% of the baseline tax revenue is transferred to a dedicated fund for small business grants. To qualify for these grants, a business must be classified as a small business, employ at least one full-time worker for 35 hours a week, and have filed all required state tax returns. The program aims to encourage entrepreneurship and job creation by providing financial support to eligible local businesses, while also requiring contracting authorities to submit annual reports on the number of participating businesses, total incentives awarded, and jobs created.
This bill amends Pennsylvania vehicle laws to provide temporary fuel price relief by reducing specific taxes on gasoline and fees for electric vehicle road users. For the first six months after it takes effect, the state will eliminate certain fuel taxes, and for the following six months, it will cut those fees by half. To ensure consumers benefit directly, the law requires fuel dealers to pass these savings on by lowering sale prices and prohibits them from keeping the tax reduction as extra profit. The Department of Revenue must estimate the resulting loss in state revenue, and the State Treasurer is then required to transfer that amount from a budget reserve fund to maintain highway maintenance financing.
This bill updates Pennsylvania's Capital Facilities Debt Enabling Act to clarify what counts as a "redevelopment assistance capital project" and sets specific rules for funding such projects. It directly affects local governments and developers seeking state-backed financing for infrastructure and community improvements by defining eligible projects as those that boost employment, generate tax revenue, and involve at least 50% non-State funding. The legislation excludes major public works like highways and sewage facilities but includes stormwater systems, tunnels, roads, hospitals, and housing developments that support economic activity, provided the total project cost is at least $1 million. Additionally, the bill removes a previous provision that allowed up to $50 million of state funds to be used specifically for constructing housing units. These changes take effect 60 days after the bill is enacted.
This bill proposes adding a 10% sales and use tax on online subscriptions to sexually explicit commercial content in Pennsylvania. It defines taxable content as digital images or videos depicting sexual acts intended for sexual arousal, while excluding material with serious literary, artistic, or educational value. The tax would be collected by vendors at the time of purchase and would require online platforms to register with the state even if they do not have a physical presence in Pennsylvania. The revenue generated would go to the state's General Fund as nonmotor vehicle tax revenue, and the law would take effect on July 1, 2027.
HB 2214 creates a new annual $5 million fund from Pennsylvania's Motor License Fund to support municipal bridge maintenance. It directs counties to distribute these funds based on the relative size of their county-owned bridges (using data from the National Bridge Inspection Program), and allows counties to use the money for bridges owned by municipalities within their jurisdiction. The bill also adds a 55-mill tax on liquid fuels, with 2% of the proceeds allocated to this bridge maintenance fund using the same size-based distribution method. Counties cannot receive less funding than the previous year unless their bridge size decreases or total tax revenue drops. This bill directly affects all Pennsylvania counties and municipalities responsible for bridge upkeep.
HB 2153 amends Pennsylvania's Taxpayer Relief Act to redirect property tax revenue from data centers toward tax relief for homeowners and farmers. It defines "data center" as facilities primarily housing AI infrastructure (including servers, power systems, and AI equipment) and requires school districts to use all revenue from data center property taxes to fund homestead and farmstead tax exclusions. In the first fiscal year data center taxes are fully collected, all revenue must cover these exclusions; in subsequent years, the amount equals the first year's revenue. School districts must itemize these exclusions on tax bills, showing the original tax, exclusion amount, and final payment. This directly affects school districts collecting data center taxes and homeowners/farmers receiving reduced tax bills.
HB 2184 amends Pennsylvania's public utilities law to define "public interest" and require the Public Utility Commission (PUC) to consider eight specific factors when making utility decisions. These factors include residential rate affordability, energy strategy (renewables, distributed generation, energy efficiency), grid modernization, environmental protection, economic growth (jobs, tax revenue), reliability, and environmental justice. The bill updates existing provisions about "just and reasonable" rates (Section 1301), mandatory 60-day notice for rate changes (Section 1308), and complaint-based rate investigations (Section 1309). It directly affects all utility companies operating in Pennsylvania and the PUC, which must now document how decisions align with these public interest factors. The bill takes effect 60 days after enactment.
HB 2094 amends Pennsylvania's 1929 Administrative Code to update how the state handles revenue estimates in its budget process. It requires the Department of Revenue and Budget Secretary to jointly prepare revenue estimates that separately show State revenues, Federal funds, and other sources when creating the budget. The bill also sets rules for the Governor to veto spending that exceeds the official revenue estimate plus unused budget funds, and allows adjustments if new laws change revenue projections during the fiscal year. These changes apply to all state budget decisions after the law takes effect.
HB 2092 requires Pennsylvania school districts to use state funds received for approved school construction projects to reduce the associated debt rather than treating them as general revenue. Districts that received funds before the bill's effective date must reduce debt by the full amount of those funds, while districts receiving funds after must apply the funds directly to the project's debt. As debt is reduced, districts must lower their property tax rates (millage) proportionally. This applies to all school districts with construction projects approved under the Fiscal Code, directly affecting how they manage debt and local tax rates.