HB 1087 establishes Pennsylvania's Active Volunteer First Responder Education Tax Credit Program under the Tax Reform Code of 1971. It allows businesses to claim a tax credit for donating to eligible schools, with funds used to provide scholarships for certified volunteer firefighters and emergency medical services workers. To qualify, applicants must be Pennsylvania residents, certified volunteers with at least one year of service, enrolled in approved educational programs at participating institutions, and provide proof of membership from their agency. The Department of Community and Economic Development administers the program, requiring eligible schools to submit accreditation details and ensuring donations directly fund tuition and school-related fees for qualifying students. This program directly affects volunteer first responders seeking higher education and businesses contributing to their scholarships.
SB 751 gradually reduces Pennsylvania's inheritance tax rates for transfers to certain family members, including parents, grandparents, children, and spouses. It lowers the tax rate step-by-step over time, starting at 4.5% for deaths before July 1, 2026, and decreasing to 0% for deaths on or after July 1, 2035. This directly affects Pennsylvania residents inheriting property from immediate family members as defined in the tax code. The bill modifies Section 2116(a)(1) of the 1971 Tax Reform Code to establish these phased rate reductions.
SB 500 repeals outdated tax credits for Pennsylvania petrochemical and fertilizer manufacturing projects and creates new tax credits for clean energy and advanced manufacturing sectors. It establishes tax credits for reliable energy investments, regional clean hydrogen hubs, semiconductor and biomedical manufacturing/research, geothermal energy, and sustainable aviation fuel. Businesses must meet specific eligibility criteria (like capital investment thresholds and job creation targets) to apply for these credits through the Department of Revenue, with annual funding limits and application deadlines outlined. The bill directly affects qualifying companies in these emerging industries seeking tax incentives for new investments.
HB 1489 establishes the Lifeline Scholarship Program, enabling eligible Pennsylvania students to receive financial assistance for tuition and fees at participating nonpublic schools. To qualify, students must be Pennsylvania residents, not have a high school diploma, and meet income criteria (household income below 350% of the federal poverty level) or reside within a low-achieving school's attendance boundary. The State Treasury administers the Lifeline Scholarship Fund, allowing parents to apply for funds covering tuition, school-related fees, and special education services at qualifying nonprofit nonpublic schools. This program amends the Public School Code of 1949 to create a new funding mechanism for student enrollment in nonpublic schools.
SB 803, the First-Time Homebuyer Savings Account Act, creates a program allowing Pennsylvania residents who have never owned a home (first-time homebuyers) to open tax-advantaged savings accounts. The Treasury Department will administer the program using existing structures (like the ABLE Program), enabling account holders to save for down payments and closing costs on single-family homes. Funds in the accounts can only be used for eligible home purchase expenses, with the program funded by account contributions and earnings - not state debt. This bill directly affects first-time homebuyers seeking to save for homeownership within Pennsylvania.
SB 1078 would standardize the 911 emergency service surcharge across Pennsylvania by replacing inconsistent local rates with a single statewide fee. It directly affects local governments and emergency services that collect these surcharges from phone and utility customers. The bill repeals outdated provisions in the current law that allowed varying surcharge amounts, ensuring all communities use the same rate for 911 funding. This change aims to simplify billing and ensure consistent revenue for emergency communications systems statewide. The bill was laid on the table in November 2025, meaning it did not advance further in the legislative process.
HB 640 creates new assessment fees for specific healthcare providers, including managed care organizations, intermediate care facilities for people with intellectual disabilities, hospitals, and nursing facilities. These fees fund state oversight programs under the Department of Public Welfare and the Department of Drug and Alcohol Programs. The law amends the 1929 Administrative Code to establish these funding mechanisms and adjust related administrative duties. It directly affects healthcare providers that must pay these assessments and state agencies managing the funds. The bill became law on June 30, 2025.
SB 711, titled "An Act providing for Public Transportation Trust Fund transfers and increases," aims to modify the funding and allocation mechanisms for public transportation in Pennsylvania. The bill mandates that 6.15% of the revenue collected under Article II of the Tax Reform Code of 1971 be deposited into the Public Transportation Trust Fund monthly. It also allows the total financial assistance provided to local transportation organizations to exceed the current 20% limit of the prior year's allocation. Furthermore, the Secretary of Transportation gains the authority to adjust the annual increase in the local match requirement for these organizations for five fiscal years, starting in fiscal year 2025-2026.
HB 1885 requires Pennsylvania public schools to include swimming education programs in their curriculum. It creates a reimbursement system where the state funds school districts for program costs, including payments between districts. The bill also allocates a specific state appropriation to cover these expenses. This directly affects all public school districts in Pennsylvania by adding a new mandatory program and providing dedicated funding.
SB 721 creates a new supplemental annuity for certain Pennsylvania state retirees, effective July 1, 2025. It adds a monthly payment based on the retiree's original retirement date, ranging from 15% to 24.5% of their existing annuity (higher percentages for earlier retirees). This applies specifically to eligible recipients in the State Employees' Retirement System (Title 24) and another state retirement system (Title 71), excluding those with certain service classifications or who died before 2025. The additional payments will be funded through annual installments over 10 years starting in 2026. The bill does not change existing retirement eligibility or other benefit structures.
