This Pennsylvania bill creates a new tax incentive to encourage the installation of green infrastructure, such as rain gardens, green roofs, and permeable pavement, on properties within the state. It defines "green infrastructure" as stormwater management practices that reduce or reuse runoff and sets rules for claiming a tax credit based on qualified costs like design, materials, and installation. To receive the credit, taxpayers must complete a certified project and submit detailed documentation to the Department of Revenue, while excluding costs covered by grants or routine maintenance. The legislation also updates the legal definition of "tax credit" to include this new program alongside existing state tax benefits.
This bill creates a new tax incentive program called the Keystone Literacy Investment Tax Credit to fund evidence-based reading instruction in Pennsylvania public schools. The program allows insurance companies and their holding companies to purchase tax credits from the state, which they can then use to offset their own insurance premiums tax liability. The Department of Community and Economic Development will sell up to $150 million in these credits by January 2027, with the funds designated for literacy programs. Qualified taxpayers can begin applying the credits against their tax bills starting in 2029, with an annual cap on the total amount of credits that can be used set at $50 million.
This bill amends Pennsylvania's tax code to create a new economic development tax credit designed to support business growth and infrastructure improvements within the state. To receive this credit, entities must hire only Pennsylvania residents, use 100% materials sourced from within the state or the United States, and comply with prevailing wage laws. The Department of Community and Economic Development is tasked with auditing recipients annually to ensure they meet these requirements, and any entity found non-compliant must repay the full amount of the tax credit.
This bill updates Pennsylvania's ABLE Act to help disabled veterans keep their real estate tax exemptions. It allows money deposited into an ABLE savings account to be ignored when calculating whether a veteran meets the financial need requirements for this tax break. The change ensures that contributions made to these special savings accounts do not count as annual income for eligibility purposes. This policy will apply to tax determinations made on or after January 1, 2027.
This bill amends Pennsylvania's Tax Reform Code to increase the annual funding available for mixed-use development tax credits from $4.5 million to $15 million. The change directly affects developers and investors who qualify for these credits by allowing the state to allocate a larger pool of money to support projects that combine residential, commercial, or other uses. Under the new provisions, the state agency responsible for tax administration can distribute up to $15 million in credits each fiscal year to eligible projects. The legislation takes effect 60 days after it is passed.
This bill amends Pennsylvania's Tax Reform Code to temporarily exempt the sales tax on protective gear purchased by firefighters, volunteer ambulance workers, and volunteer rescue personnel. The exemption applies specifically to items such as helmets, turnout coats, boots, and respiratory protection units during a six-month period starting on July 1, 2026. To ensure clarity, the legislation requires the Department of Revenue to publish online guidance on how to implement this temporary exclusion. The law defines the equipment and purchaser terms precisely, noting that the tax break applies even if the gear is delivered after the six-month window closes.
This bill amends Pennsylvania's Local Economic Revitalization Tax Assistance Act to clarify and expand the types of properties eligible for tax exemptions in economically depressed areas. It specifically broadens the definition of "deteriorated property" to include industrial, commercial, and other business properties, as well as government-owned sites like schools that are located in designated distressed zones or have been ordered vacated or demolished. The legislation also introduces new definitions for terms such as "converted residential portion" and "mixed-use building" to better guide local governments in identifying eligible sites. Under the updated rules, local taxing authorities must hold a public hearing to establish the boundaries of these deteriorated areas before granting tax relief for improvements or new construction within them.
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 law to allow second-class counties to impose a 5% excise tax on hotel room rentals and creates a specific revitalization plan for downtown Pittsburgh. The legislation establishes a new Downtown Development Authority and a dedicated Downtown Revitalization Fund to support public projects that improve civic, cultural, and tourism facilities in the area. Revenue generated from the increased hotel tax will be used to fund these downtown improvement initiatives, aiming to boost local economic activity and infrastructure.
This Pennsylvania bill introduces a temporary sales tax exemption for household cleaning supplies, such as brooms, mops, vacuums, and detergents. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month window starting on July 1, 2026. The Department of Revenue will publish online guidance to help consumers understand the rules, and the law defines a purchaser as someone who pays by cash or credit within that six-month period, even if the delivery arrives later.
