This bill amends Pennsylvania's Tax Reform Code to exclude tips from taxable personal income. It directly affects employees who receive tips, such as restaurant and hospitality workers, by removing these earnings from their taxable income calculations. The legislation defines tips as voluntary customer payments and explicitly excludes employer-mandated fees or service charges from this exclusion. The Department of Revenue will create regulations to implement the change and prevent fraud or misclassification of wages as tips. The law takes effect 60 days after passage and applies to the next fiscal year following that date.
This bill amends Pennsylvania's Tax Reform Code to exclude sales and use taxes on firefighting equipment purchased by paid or volunteer firefighters using their own money. To qualify for this tax exemption, firefighters must present a department-issued identification card at the time of purchase, which the Department of Revenue will issue to individuals holding approved certifications. The legislation defines firefighting equipment as items designed to extinguish, control, or stop fires or protect users and property from fire hazards. This change directly affects individual firefighters and retailers selling firefighting gear, while establishing new administrative procedures for identification card issuance.
This bill creates the CareerBound Program to connect Pennsylvania students with high-priority job opportunities through school-to-work partnerships. It establishes a formal framework where schools, local workforce boards, and businesses collaborate to provide career exploration, relevant curriculum, and workplace exposure for students. The legislation also creates a tax credit program to encourage businesses to participate in these partnerships by offering financial incentives for hiring students in high-demand occupations. State agencies including the Department of Labor and Industry and the Department of Community and Economic Development will administer the program and oversee its implementation.
This bill proposes a constitutional amendment to Pennsylvania that would ban all taxes on real property, including land and buildings owned by individuals or businesses. The change would take effect on July 1, 2030, and would apply to taxes imposed by the state government, local municipalities, school districts, or any other political subdivision within the Commonwealth. To become law, the amendment must pass both houses of the General Assembly and then be approved by voters in a statewide election. The bill argues that taxing property violates the inherent right to own and protect property, a principle recognized since Pennsylvania's founding in 1776.
This Pennsylvania bill requires public school districts to mail financial information reports to resident taxpayers by first-class mail. The financial data, which is already available online, must be sent starting with the 2024-2025 fiscal year and all subsequent years. The law applies to all public school entities in the state and aims to increase transparency by directly notifying taxpayers about school funding details. The bill takes effect 60 days after it is signed into law.
HB 2193 creates a $100 tax credit per deer processed for Pennsylvania deer processors who donate all consumable venison from a single deer to an approved food charity (like those meeting requirements under the Institutions of Purely Public Charity Act). Processors must retain Pennsylvania Game Commission ear tags as proof and submit applications by September 15 for the prior year. The credit is limited to $5,000 per taxpayer annually and $200,000 total statewide each year, with unused credits potentially carried over for up to 15 years. This directly affects deer processors who donate meat to qualifying charities, providing a financial incentive for their donation services.
SB 1199 amends Pennsylvania's Tax Reform Code to impose a 50-mill tax (45 mills base plus 5 mills surtax) on gross receipts from digital advertising services displayed to users on digital interfaces within Pennsylvania. It directly affects companies providing digital advertising - such as social media, search engines, and banner ad platforms - that target users located in the state. The tax applies to advertising services utilizing user personal information, including banner ads, search engine ads, and interstitial ads, but exempts broadcast and news media entities. Key provisions define "digital interface" as websites or apps accessible to users and specify that the tax applies when ads are displayed to users within Pennsylvania, not just when the company is based here. This creates a new revenue stream for the state targeting digital ad revenue generated from Pennsylvania residents.
HB 2201 creates a new tax credit for Pennsylvania residents who pay qualified fitness expenses, such as gym memberships or in-person exercise classes at eligible facilities. It defines "qualified sports and fitness expenses" to exclude virtual instruction (unless live), books, and one-on-one training, and specifies that fitness facilities must not offer golf/hunting/sailing and must comply with anti-discrimination laws. The credit allows single filers to claim up to $500 and joint filers up to $1,000 annually, but it is non-refundable and cannot be carried forward to future tax years. This provision applies to taxable years beginning after December 31, 2024, directly affecting residents who incur qualifying physical health-related expenses.
This bill proposes a constitutional amendment to expand Pennsylvania's property tax exemption for veterans. It would extend the exemption to veterans with a 100% disability rating from the U.S. Department of Veterans Affairs (or equivalent federal program), including those unable to work due to service-connected disabilities. The exemption would also cover unmarried surviving spouses of eligible veterans, including those whose spouses died in action, as POWs, or were declared missing in action. Local governments could choose to offer partial tax exemptions to veterans with lower disability ratings. The amendment requires voter approval after legislative passage.
This bill (SB 1165) provides funding for Pennsylvania's Public School Employees' Retirement Board (PSERS) for the 2026-2027 fiscal year. It appropriates $65.5 million from the main Public School Employees' Retirement Fund to cover the board's general operating expenses, including salaries, travel, and contractual services. Additionally, it allocates $1.5 million from the PSERS Defined Contribution Fund specifically for administering the School Employees' Defined Contribution Plan. The funds will also pay any unpaid bills from the prior fiscal year ending June 2026. This is a procedural funding bill affecting only the PSERS Board's budget operations.
