HB 219 amends Pennsylvania's realty transfer tax law to exclude transfers of real estate to members of the armed forces relocating for duty. The exclusion applies when the military member provides final orders showing they will be stationed in Pennsylvania or a contiguous state and intends to reside in the transferred single-family home as their primary residence. This means such property transfers will not incur the realty transfer tax, directly benefiting military personnel moving to Pennsylvania for service. The bill creates a clear, objective tax exemption for these specific relocation scenarios.
HB 737 clarifies tax exemption rules for charitable institutions under Pennsylvania's General County Assessment Law. It specifies that hospitals, universities, and charitable organizations (including residential housing providers receiving federal low-income subsidies) retain tax exemption only if their property isn't used commercially and all revenue supports their charitable mission. The bill adds that subsidized housing units must have at least 95% federal funding to maintain exemption, with any surplus monitored and used solely for charitable purposes. This directly affects institutions relying on tax-exempt status for property ownership and operations.
HB 416 establishes a new Child Care Staff Recruitment and Retention Program to support early childhood educators and creates a Rural Health Transformation Program to improve healthcare access in underserved areas. It also streamlines permit processes for economic development projects through the Streamlining Permits for Economic Expansion and Development Program. These provisions are integrated into the 2025 state budget implementation, alongside administrative updates to tax collection procedures, state fund management, and reporting requirements for agencies like the Department of Revenue and Treasury. The bill does not alter existing tax rates or create new funding streams but modifies how current state financial systems operate.
HB 214 amends Pennsylvania's realty transfer tax code to exclude first-time home buyers from paying the state transfer tax on purchases of single-family residences. It defines "first-time home buyer" as someone who has never owned any single-family home (including manufactured homes or condos) in Pennsylvania or another state, resides in the property, and is domiciled there. The exclusion applies only when all individuals named on the deed qualify as first-time buyers. Local governments (like cities or townships) cannot apply this exclusion to their separate real estate transfer taxes, which remain applicable. The bill takes effect 60 days after enactment.
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.
HB 32 amends Pennsylvania's Taxpayer Relief Act to clarify income definitions for senior citizens' property tax and rent rebate programs. It specifically adds a temporary exception: seniors who were already eligible for rebates as of December 31, 2012, may retain eligibility if their household income limit is exceeded solely due to Social Security cost-of-living adjustments (COLAs). This exception applies only to income increases from Social Security COLAs, not other income sources, and expires on December 31, 2016. The change directly affects seniors whose rebate eligibility was previously jeopardized by automatic Social Security payment increases.
This bill proposes a constitutional amendment to exempt certain veterans and their surviving spouses from Pennsylvania property taxes on their primary residences. It applies to veterans who served honorably and have specific service-connected disabilities (such as blindness, paralysis, amputation, or a 100% VA-rated disability), as well as surviving spouses of veterans killed in action or with service-connected deaths. The exemption requires the State Veterans' Commission to verify the applicant’s financial need and does not consider disability compensation when determining eligibility. The amendment must be approved by the General Assembly and voters before taking effect.
SB 815 adds an exclusion to Pennsylvania’s state real estate transfer tax for first-time home buyers purchasing single-family residences. It directly affects individuals who have never owned a single-family home (including mobile homes or condos) in Pennsylvania or another state and will reside in the property. The bill defines "first-time home buyer" as someone living in Pennsylvania, domiciled in the home, and without prior ownership of similar properties. This exclusion applies only to the state tax, not local real estate transfer taxes, and takes effect 60 days after enactment. The bill is currently pending in committee.
HB 1446 allows local governments to grant tax exemptions for improvements and redevelopment of vacant or underused properties, directly affecting property owners and developers who redevelop sites like abandoned lots or outdated buildings. It establishes a state-level Economic Development and Mixed-Use Redevelopment Advisory Committee within the State Planning Board to advise on eligible projects and guide implementation. The Department of Community and Economic Development is given authority to manage the program, including setting eligibility rules and overseeing tax exemption approvals. The bill aims to incentivize revitalization of neglected properties by reducing financial barriers for redevelopment. This policy change focuses on concrete tax incentives and administrative structure, not speculative economic outcomes.
HB 303 amends Pennsylvania's sales tax code to exclude construction materials and services purchased by contractors for affordable housing projects from state sales tax. It directly affects construction contractors working on housing defined as "affordable" under existing law (section 1902-A), covering projects involving construction, remodeling, repair, or maintenance. The bill adds a new tax exclusion (section 204(77)) to the 1971 Tax Reform Code, removing sales tax liability for these specific materials and services. This policy change takes effect 60 days after enactment.
