An Act providing for zero-based budgeting relating to the Commonwealth's budget review.

This bill, known as the Commonwealth Zero-Based Budgeting Act, requires Pennsylvania state agencies to justify every dollar of their spending rather than simply adjusting previous year's budgets. Under the new rules, the Secretary of the Budget must review all government programs at least once every five years, starting with about one-fifth of the budget annually beginning in 2024. Agencies must submit detailed plans explaining why each program exists, how much it costs to maintain current or minimum service levels, and the potential impact if the program were cut. While most departments are subject to this review, specific educational functions like class sizes, school curricula, and direct classroom services are exempt from the process. The law aims to ensure that public funds are allocated based on clear, defensible purposes rather than historical spending habits.