SB 621 prohibits Pennsylvania businesses from deducting taxes for expenses related to opposing unionization efforts. It specifically blocks deductions for costs tied to National Labor Relations Board (NLRB) complaints, anti-union meetings with employees, or labor law violations. The law applies to corporations and business entities operating in Pennsylvania, including foreign companies. Exceptions allow deductions for legitimate communications with union representatives or shareholders. This changes tax treatment for anti-union activities without altering labor law.
HB 1184 imposes a temporary pause on new or expanded health insurance coverage requirements (mandated benefits) in Pennsylvania. It directly affects insurers and employers who would otherwise be required to cover new treatments, equipment, or provider-specific services under health insurance policies. The bill requires the Legislative Budget and Finance Committee to study existing state-mandated health benefits by December 2026, analyzing their costs, fiscal impact, and effectiveness. The study must also determine if current mandates trigger federal payment obligations. The moratorium takes effect immediately and remains in place until the committee submits its report.
SB 1031 amends Pennsylvania's corporate tax code by repealing outdated penalty provisions and establishing a new Net Operating Loss Transfer Program. This program allows corporations with net operating losses to transfer those losses to other corporations, reducing future tax liability for the recipient. The bill also introduces new penalties for failing to comply with the transfer program's requirements. It directly affects corporations operating under Pennsylvania's corporate net income tax system, particularly those with unused losses or those seeking to offset future tax obligations.
HB 1409 repeals Pennsylvania's 1937 Store and Theatre Tax Act, which required stores and theatres to pay an annual license fee to operate. The repealed law imposed a minimal tax (ranging from $1 for the first location to $200 for additional locations beyond 15) based on the number of businesses operated. This bill eliminates the requirement for businesses to pay this outdated tax and obtain a specific license under the 1937 law. The repeal directly affects store and theatre owners who were subject to this obsolete tax, which has been in place for over 80 years with no modern relevance.
HB 775 creates tax credits for Pennsylvania businesses hiring "phoenix employees" (workers who were out of the workforce for two years or received a 50%+ pay increase) in high-demand occupations. Companies can claim a credit equal to twice the state personal income tax rate on qualifying employees' earnings, applied against corporate, franchise, or personal income taxes. The bill limits annual credits to $150,000 in the first year, $300,000 in the second, and $450,000 thereafter, with $15 million allocated for the first year. Businesses must commit to retaining employees for three years and maintaining operations in Pennsylvania for five years to qualify. The credit directly affects employers in high-demand fields and workers reentering the workforce after extended gaps.
HB 760 amends Pennsylvania's corporate net income tax rates under the 1971 Tax Reform Code, directly affecting corporations operating in the state. The bill reduces the annual corporate tax rate from 7.99% for 2025-2025 to 5.99% for 2026-2026, and further lowers it to 4% starting in 2027 and beyond. Key provisions include a phased reduction schedule with specific rates for each taxable year period, replacing prior rate structures. The changes take immediate effect upon enactment, altering the tax burden for corporations filing under Pennsylvania's corporate net income tax system.
SB 134 proposes a constitutional amendment to limit Pennsylvania's annual state spending. It would require total state spending (excluding federal funds) to stay near the previous year's level, adjusted for either personal income growth or inflation plus population change. Exceptions allowing higher spending include emergencies (approved by a two-thirds vote in both legislative chambers) or other cases with advance gubernatorial request and a two-thirds legislative vote. This amendment directly affects all state budget decisions and would require voter approval after legislative passage.
SB 337 amends Pennsylvania's sales tax code to exclude certain firearm safety devices from taxation. Specifically, it removes sales and use tax from items like gun safes, trigger locks, cable locks, and other devices that require a key or combination to operate a firearm. This change directly affects retailers and manufacturers selling these safety devices, as they will no longer collect state sales tax on these items. The bill adds a new exclusion under the Tax Reform Code, making these devices tax-exempt at the point of sale. The policy change is purely a tax code adjustment with no new restrictions on firearm ownership or use.
HB 723 amends Pennsylvania's Tax Reform Code to require state departments to check if applicants for tax credits or benefits have engaged in anti-union activities within the past decade. It directly affects businesses or individuals seeking tax benefits by blocking eligibility if they have:
- Faced federal or state unfair labor practice complaints (e.g., under NLRB rules or Pennsylvania Labor Relations Act),
- Settled union-related charges without formal complaints, or
- Violated court orders or state labor board decisions.
The bill adds specific screening steps to the tax credit application process, defining "anti-union activity" through clear legal references. It takes effect 60 days after enactment.
HB 1076 shortens Pennsylvania's statute of limitations for collecting most assessed taxes from 10 years to 7 years. It applies to taxes where the settlement, determination, or assessment becomes final after January 1, 2026, including taxes from nonfiled returns due after that date. The bill specifies that filing a tax lien does not extend this 7-year collection period. This change directly affects taxpayers with unpaid taxes and the Department of Revenue, which must collect within the new timeframe. The law takes effect on January 1, 2026.
