SB 100 amends Pennsylvania's Tax Reform Code concerning inheritance tax deductions. It increases the family exemption that can be deducted from the value of transferred property to a maximum of $100,000, if claimed by a family member. The bill also expands the list of deductible expenses to include bequests for religious services and funds placed in trust for the care and preservation of burial lots. These changes will apply to the value of property transferred after June 30, 2024, affecting estates subject to inheritance tax.
HB 1425 amends Pennsylvania's 1971 Tax Reform Code to update taxes on tobacco products and establish a new online directory for electronic nicotine delivery systems (e.g., e-cigarettes). It directly affects tobacco manufacturers, dealers, and e-liquid producers by changing tax rates and requiring manufacturers to submit product information to the new directory. The bill's key provisions include adjusting tax incidence and rates for traditional tobacco products while creating a mandatory, publicly accessible registry for e-liquid products. These changes aim to modernize tax collection and improve product transparency for regulatory oversight.
SB 975 requires boroughs and cities in Pennsylvania to complete, publish, and file annual financial reports by June 30 each year. It mandates that auditors publish concise financial summaries (showing assets, liabilities, revenue, and expenses) in a local newspaper at least 10 days before the annual meeting, and submit full reports to the Department of Community and Economic Development. Municipal officials who fail to meet these deadlines face fines of $5 per day, with fines going to the state. The bill tightens existing reporting rules for local government financial transparency without changing tax policies or service provisions.
This bill modifies Pennsylvania's oil and gas fee structure to redirect 40% of remaining revenue from unconventional gas well fees (after 2011) into the Marcellus Legacy Fund. Specifically, 25% of this portion will fund county bridge repairs through the Highway Bridge Improvement Restricted Account. Counties and municipalities can use these funds to repair deteriorated bridges, regardless of federal aid eligibility, by submitting approved repair plans. The funds are distributed proportionally based on county population, and first- or second-class counties may also use them for public transportation authority bridges. This changes how oil and gas fee revenue is allocated to support local infrastructure.
HB 1359 amends Pennsylvania's entertainment tax incentive program by updating its definitions, procedures, and limitations, directly affecting entertainment businesses seeking tax benefits. It also adds new regulatory requirements for self-service storage facilities, including operational standards. The bill clarifies how the entertainment program operates while creating a new framework for overseeing storage facility safety and business practices. These changes became law on November 24, 2025, after approval by the governor. The legislation focuses on administrative updates and new oversight without altering tax rates or funding levels.
HB 923 amends the State Lottery Law to redirect lottery revenue toward providing pharmaceutical assistance for elderly residents. It directly affects seniors who qualify for prescription drug aid under state programs by modifying eligibility determination procedures. The key provision updates how income and asset thresholds are calculated to determine who qualifies for this assistance. The bill became law on November 24, 2025, after approval by both legislative chambers and the governor.
SB 1020 modifies Pennsylvania's hunting and trapping license fee structure to expand resident license exemptions. It directly affects Pennsylvania residents who hunt or trap, particularly those who may qualify for reduced or waived fees under updated criteria. The bill changes specific provisions in Title 34 of the state statutes to clarify eligibility for these exemptions, making it easier for qualifying residents to obtain licenses without paying standard fees. The bill passed final passage on November 18, 2025, and was referred to the Game & Fisheries committee for further consideration.
HB 1332 is a state budget bill that allocates funding for capital projects (like infrastructure and public buildings) during fiscal year 2025-2026. It specifically limits the amount of state redevelopment assistance capital funds that can be used for certain projects, replacing previous funding rules. This bill directly affects state agencies managing capital projects and local governments receiving redevelopment funds. The law became effective immediately upon the governor's approval on November 19, 2025 (Act No. 48 of 2025).
HB 1421 allocates state funding for certain state-aided universities during the 2025-2026 fiscal year. It specifies the amount of funding, requires payments to occur at set intervals, and mandates detailed recordkeeping by the universities. The bill also imposes new duties on the Auditor General to review these records and requires universities to submit financial statements. Additionally, it includes restrictions on the use of funds and addresses the Agricultural College Land Scrip Fund.
SB 10 establishes the Pennsylvania Award for Student Success Scholarship Program (PASS), providing financial assistance to low-income students attending nonpublic schools. It directly affects eligible students in Pennsylvania who live in households below 250% of the federal poverty level, attend or reside within the attendance boundary of a low-achieving public school, and have not earned a high school diploma. The program, administered by the State Treasury starting in the 2026-2027 school year, covers tuition, school-related fees, and special education services at participating nonpublic schools. School districts must notify parents of eligible students about the program within 15 days of a school being designated "low-achieving."
