HB 820 creates Pennsylvania's "Working Pennsylvanians Tax Credit," which provides a state tax credit equal to 30% of a taxpayer's federal Earned Income Tax Credit (EITC) for the same year. This credit directly affects low-to-moderate income Pennsylvania residents who qualify for the federal EITC, applying it against their state tax bill. The credit is refundable, meaning taxpayers receive a cash refund if the credit exceeds their state tax liability. The bill takes effect for taxable years beginning after December 31, 2024.
HB 1200 establishes a comprehensive framework for the regulation and treatment of cannabis in Pennsylvania. It creates state-run Pennsylvania Cannabis Stores for sales and a licensing system for private cannabis businesses, including cultivators, processors, and transporters. The bill also provides for the expungement of certain past cannabis convictions and includes provisions for social and economic equity initiatives. It establishes a cannabis excise tax, dedicating revenue to funds for community reinvestment and substance use disorder prevention, and assigns oversight duties to state agencies like the Liquor Control Board.
HB 643 modifies Pennsylvania's realty transfer tax provisions to establish fixed annual transfers of tax revenue. It requires $100 million in transfers for the fiscal year starting July 1, 2027, and $110 million for all subsequent fiscal years. This change directly affects individuals and entities paying real estate transfer taxes in Pennsylvania, as the specified amounts are deducted from the tax revenue pool. The bill specifies the exact dollar amounts and effective dates without altering the tax rate or adding new exemptions.
HB 316 allows Pennsylvania municipalities to deny building permits to property owners with specific unpaid debts or unaddressed violations. It directly affects owners of real property, particularly corporations or LLCs, who owe unpaid taxes, water/sewer bills, or have serious uncorrected code violations (like failing to fix blight) after six months of notification. The bill requires municipalities to specify the property address and court details in denial notices, prohibits denying permits needed to correct violations, and imposes a $1,000 fine on corporations that fail to disclose such delinquencies when applying for permits. It aims to prioritize blight remediation by linking permit access to property maintenance compliance.
HB 411 adds a new supplemental annuity for eligible Pennsylvania state retirees, starting July 2025. It applies to retirees who retired before July 2, 2001, have specific service credit (excluding certain classifications), and are receiving monthly payments on July 1, 2025. The amount equals a percentage (ranging from 15% to 24.5%) of their July 2025 monthly annuity, based on their retirement date. The benefit is paid automatically unless retirees opt out, and the cost will be funded over 10 years starting July 2026. This bill does not apply to survivors or retirees with certain service types.
HB 990 amends Pennsylvania statutes to give boroughs and incorporated towns new authority over stormwater management. It requires municipalities to develop stormwater management plans and facilities, and allows them to charge fees based on property characteristics - particularly impervious surfaces like driveways, roofs, and pavement - which are presumed to benefit from stormwater systems. Property owners may qualify for fee exemptions or credits if they install approved stormwater facilities meeting "best management practices." The bill directly affects local governments (boroughs and incorporated towns) and property owners through new planning requirements and potential fees.
HB 325 amends Pennsylvania's Taxpayer Relief Act to clarify how school districts must present tax relief information to property owners. It adds a definition of "conspicuous" requiring notices to use larger text, contrasting colors, or special formatting that a reasonable person would notice. The bill mandates that school districts include a specific, conspicuous notice with tax bills for homestead and farmstead property owners, explaining that their tax reduction comes from casino gaming revenue (State Gaming Fund) under state law, not from the school district's actions. This affects all Pennsylvania property owners eligible for homestead/farmstead exclusions and the school districts that issue their tax bills, effective for taxable years after December 31, 2025.
HB 1126 amends Pennsylvania's tax code to create two new provisions: (1) a tax deduction for fitness facilities that provide free or discounted memberships to active-duty military personnel, National Guard members, or reservists, limited to the regular membership fee and not reducing taxable income below zero; and (2) a personal health investment tax credit of up to $600 per year for eligible military members to cover qualified fitness expenses like gym memberships or exercise equipment. The deduction for facilities is only available if they did not claim the same expense for federal taxes. The credit applies to Pennsylvania resident individuals who qualify as active-duty military, National Guard, or reserve members under state definitions. These changes directly affect fitness businesses and military-affiliated taxpayers in Pennsylvania.
HB 1001 exempts compensation received from the Federal or State Government or Jet Rescue Air Ambulance (or its agent) related to the Med Jets Flight 056 crash (January 31, 2025, in Philadelphia) from Pennsylvania personal income tax. This bill directly affects individuals who received such payments due to the crash, making that compensation non-taxable under the state's tax code. The key provision adds a specific exception to the Tax Reform Code of 1971, removing this income from taxable categories. The exemption applies only to payments tied to this single, specific incident.
This bill adds a new supplemental monthly annuity to certain Pennsylvania state retirees' benefits, effective July 2025. It applies to retirees receiving superannuation, withdrawal, or disability annuities who retired before July 2, 2001, and do not have specific service credits (like Class D-4 or Class AA). The additional payment amount is a percentage of their July 2025 monthly annuity, ranging from 10% to 20% based on their retirement date. The cost will be funded through equal annual installments over 10 years starting July 2026.
