An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for a disaster lodging tax credit.

HB 34 creates a new "disaster lodging tax credit" program under Pennsylvania's tax code. It allows hotels and recreational campgrounds in Pennsylvania to claim a tax credit for providing discounted lodging (up to 100% off) to residents whose primary homes were damaged or made uninhabitable by qualifying disasters - such as hurricanes, earthquakes, or industrial accidents. The credit applies to the tax paid by the hotel or campground, directly benefiting businesses that offer discounted lodging to affected residents. This program targets Pennsylvania residents displaced by disasters, excluding those who received housing through federal or state relief programs. The bill amends tax code definitions to establish this credit and defines key terms like "disaster," "qualified hotel," and "beneficiary."