Education

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.

HB 472 amends Pennsylvania's vehicle code to support minors experiencing homelessness (defined as individuals under 18 meeting federal homelessness criteria under 42 U.S.C. § 11434A). It allows these minors to use temporary addresses (like schools or shelters) for license applications, substitute school/social worker signatures for parental/guardian signatures, and waive initial license/ID fees. The bill directly affects homeless youth under 18 seeking driver's licenses or learner's permits in Pennsylvania. Key provisions include updated definitions in Section 102, revised application requirements in Sections 1505(g), 1506(c), and 1507(a), and fee waivers in Sections 1510(k) and 1951(e).

HB 201 amends Pennsylvania's Public School Code to update how intermediate units (regional education agencies) manage facilities and receive state funding. It expands boards' authority to acquire land/buildings through purchase, lease, or gift (Section 914-A(11)), and requires pre-approval from the Secretary of Education for lease/loan agreements involving office, classroom, or warehouse space (Section 919.1-A(a)). The bill revises the capital subsidy calculation: the state will allocate funds based on each intermediate unit's student enrollment multiplied by the median per-student instructional cost across all districts, then applying a 0.03% rate. This directly affects intermediate units and school districts using their facilities, changing both facility management rules and state funding distribution.