An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in city revitalization and improvement zones, further providing for approval.

SB 235 amends Pennsylvania's Tax Reform Code to streamline the approval process for city revitalization zones. Starting in 2026, the Department of Community and Economic Development must approve two new revitalization zones each calendar year. This directly affects cities seeking to establish these zones, which typically offer tax incentives to encourage development in designated areas. The bill adds a specific annual approval requirement to the existing tax code, effective 60 days after enactment. It does not change tax rates or create new financial obligations but establishes a predictable timeline for zone expansions.