Transportation (Ports)

SB 772 creates a new tax credit for Pennsylvania taxpayers who pay tolls on the Pennsylvania Turnpike and specific bridges operated by the Delaware River Joint Toll Bridge Commission, Delaware River Port Authority, and Burlington County Bridge Commission. Taxpayers can claim a credit equal to 50% of their qualifying toll expenses, up to $500 annually, for tolls paid via E-ZPass, cash, or card. The credit applies to individuals and businesses, including pass-through entities like S corporations and partnerships, with unused credits potentially passed to shareholders or owners. The credit becomes available for taxable years beginning after December 31, 2024.

SB 379 creates a fund to reimburse eligible Pennsylvania companies for tolls paid on the Pennsylvania Turnpike when transporting goods to the Port of Philadelphia for shipping. It directly affects qualifying businesses that manufacture products in Pennsylvania, have a physical headquarters there, and use the turnpike for this specific shipping purpose. Companies must apply quarterly with detailed proof of toll payments, shipping documentation, and company information; approved reimbursements must be processed within 60 days. The fund is capped at $2.5 million, with penalties of $5,000 for false applications, and annual reports required starting in 2026.