HB 1610 amends Pennsylvania's corporate tax rules to change how businesses with multiple related entities (unitary businesses) calculate their state tax liability. Starting in 2026, these businesses will determine Pennsylvania tax based on their total sales within the state relative to their nationwide sales, using a new "water's-edge" apportionment method. The bill specifically revises definitions and tax calculation rules for corporations, including adjustments to how income from intercompany transactions is treated and how nonbusiness income is allocated. This primarily affects large corporations operating across state lines as unified business groups. The changes aim to align Pennsylvania's tax calculation with federal reporting requirements for such entities.
HB 1364 reorganizes Pennsylvania's transportation funding by reallocating money from the Public Transportation Trust Fund to support road and bridge projects. It creates two new funds (the Road and Bridge Project Fund and its Sinking Fund), allows a state agency to issue bonds for infrastructure work, and establishes a Transportation Funding Advisory Commission to guide spending. The bill directly affects how the state finances road repairs and bridge maintenance, adjusting fund distributions and adding oversight. Key changes include authorizing bond sales for projects and requiring the Department of Transportation to follow new allocation rules. These provisions aim to streamline and increase funding for transportation infrastructure without specifying particular projects or outcomes.
HB 1500 establishes a Cyber Charter School Funding and Policy Council to develop recommendations on funding, governance, and accountability for cyber charter schools by April 2026. The bill requires public school entities to report advertising and sponsorship spending annually, and mandates detailed cost-tracking for special education services based on individualized student plans. It also adds provisions for student wellness checks, enrollment notifications, and fund balance limits for cyber charter schools, while maintaining a moratorium on new cyber charter school approvals. The law directly affects cyber charter schools, public school districts, and students with disabilities in Pennsylvania.
HB 1263 establishes Pennsylvania's Keystone Saves Program, creating a state-run savings initiative for low-to-moderate income residents. The bill sets up a dedicated program fund and administrative fund managed by the Treasury Department, which will handle investments while adhering to fiduciary responsibilities. An advisory board will oversee program implementation and ensure it meets the needs of participants. This program directly affects eligible Pennsylvanians by providing a structured savings option, with the Treasury Department responsible for managing funds and investments.
HB 393 amends Pennsylvania's Second Class Township Code to increase annual tax limits for fire and ambulance services. It raises the maximum fire tax rate from 3 mills to 10 mills and ambulance tax from 0.5 mills to 5 mills, allowing townships to fund equipment, training, and emergency services. Townships can use up to half the revenue for staff salaries (with board approval) and must seek voter approval if rates exceed these new limits. This directly affects second-class townships needing to finance local fire and ambulance operations under the code.
HB 359 amends Pennsylvania's Tax Increment Financing (TIF) Act to update definitions, clarify authority powers, and streamline the process for creating tax increment districts and approving project plans. It directly affects local development authorities and project developers seeking TIF funding for community redevelopment projects. Key changes include modifying how districts are established, requiring specific project plan approvals, and detailing how project costs are financed using future tax revenue growth within the district. The bill aims to modernize the TIF framework to support economic development initiatives.
HB 500 repeals existing tax credit provisions for local resource manufacturing (petrochemicals/fertilizers) and Pennsylvania milk processing, while creating new tax credits for clean energy and advanced manufacturing sectors. It establishes tax credits for reliable energy investments, regional clean hydrogen hubs, semiconductor manufacturing, biomedical research, geothermal energy, and sustainable aviation fuel. Eligible businesses must meet specific criteria for capital investment, job creation, and project location to apply for these credits through the Department of Revenue. The bill also updates definitions and application processes for these new credits, with annual funding limits and rules for credit usage.
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.
