An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund.

SB 796 increases the tax on motor vehicle leases from 3% to 5% of the lease price and raises the fee for renting a motor vehicle from $2 to $6.50 per day. Revenue from these fees will fund Pennsylvania’s Public Transportation Assistance Fund, which supports public transportation services statewide. The bill affects vehicle lessees and renters, including those using carsharing services, though carsharing rentals of less than 6 hours will have lower fees (ranging from $0.25 to $1.25). The changes take effect immediately upon passage.