HB 1739 would create a statewide "All Payor Claims Database" under Pennsylvania's health laws, requiring healthcare providers and insurers to submit claims data to this centralized system. The Health Care Cost Containment Council would be responsible for managing the database and ensuring compliance, with penalties for failure to report data accurately. The bill includes funding ("makes an appropriation") to support the database's development and operation. This directly affects healthcare providers, insurers, and the Council, as they would be required to submit, manage, and use the claims data for oversight purposes.
SB 796 increases the tax on motor vehicle leases from 3% to 5% of the lease price and raises the fee for renting a motor vehicle from $2 to $6.50 per day. Revenue from these fees will fund Pennsylvania’s Public Transportation Assistance Fund, which supports public transportation services statewide. The bill affects vehicle lessees and renters, including those using carsharing services, though carsharing rentals of less than 6 hours will have lower fees (ranging from $0.25 to $1.25). The changes take effect immediately upon passage.
HB 390 creates a $1,000 annual tax deduction for Pennsylvania health care providers who volunteer to supervise clinical training for students. It directly affects licensed physicians, nurses, physician assistants, and nurse anesthetists who provide uncompensated, volunteer-based clinical training (minimum 80 hours annually per student) to eligible students in approved programs. The bill establishes a Preceptor Certification Committee within the Department of Health to verify eligibility, process applications within 30 days, and issue certificates confirming the deduction. To claim the deduction, providers must submit this certificate with their tax return, and the deduction cannot exceed the tax owed. The policy change specifically targets volunteer clinical education support without altering tax rates or creating new tax credits.
HB 214 amends Pennsylvania's realty transfer tax code to exclude first-time home buyers from paying the state transfer tax on purchases of single-family residences. It defines "first-time home buyer" as someone who has never owned any single-family home (including manufactured homes or condos) in Pennsylvania or another state, resides in the property, and is domiciled there. The exclusion applies only when all individuals named on the deed qualify as first-time buyers. Local governments (like cities or townships) cannot apply this exclusion to their separate real estate transfer taxes, which remain applicable. The bill takes effect 60 days after enactment.
HB 489 establishes Pennsylvania's Public Arts Grant Program and Public Arts Fund, administered by the Department of Community and Economic Development. The bill provides grants to community organizations and artists (based in Pennsylvania) to create free, publicly accessible public art - such as murals or sculptures - that depicts or benefits historically marginalized communities. Grants are capped at $100,000 per recipient, require a three-year completion timeline, and mandate that applications include details on accessibility, community impact, and required permits. The bill also transfers $10 million from the General Fund to the Public Arts Fund upon enactment.
House Bill 1393 establishes the Family and Medical Leave Tax Credit Program, offering a state tax credit to businesses that provide paid family and medical leave to their employees. This credit is available to business firms in the Commonwealth that have already received the federal family and medical leave tax credit. To qualify, businesses must apply to the Department of Community and Economic Development, providing proof of their federal credit, with the state credit matching the federal amount received. The total amount of these state tax credits is capped at $100,000,000 annually, distributed on a first-come, first-served basis, and cannot exceed a business's tax liability.
SB 656 proposes changes to Pennsylvania's corporate net income tax, primarily affecting corporations that are part of a "unitary business," meaning a group of related companies operating as a single economic unit. Beginning after December 31, 2025, these businesses would calculate their taxable income based on the combined income of their U.S. operations ("water's-edge basis"). The bill also modifies rules for deductions related to intercompany dividends and addresses the treatment of intangible and interest expenses incurred in transactions between affiliated entities. Income for these unitary businesses would be apportioned to the state using a sales factor.
SB 930 amends Pennsylvania's Public School Code to strengthen school safety and security systems. It establishes a School Safety and Security Committee, requires schools to appoint coordinators for safety planning, and mandates annual training for staff on topics like cyber safety, active shooter drills, and mental health awareness. The bill creates a grant program funding mental health services and cyber security measures (e.g., preventing data breaches), with funds restricted to these purposes. Schools must report safety meeting attendance and security personnel details annually, starting in 2026, to their boards of directors. These changes directly affect public school districts, charter schools, and their administrators.
HB 1357 amends Pennsylvania's tax code to allow employees to deduct overtime pay from their taxable income when filing personal income tax returns. The bill defines "overtime pay" as compensation earned for hours worked beyond 40 per week (per federal standards) and requires employers to withhold tax on this amount. Employees who received overtime in 2026 or later can subtract the full overtime amount from their taxable income, potentially resulting in a tax refund if the deduction lowers their liability below zero. This directly affects Pennsylvania employees who earn overtime and employers who withhold taxes on such earnings. The changes apply to tax years beginning January 1, 2026.
HB 1763 aligns Pennsylvania's tax credit program with a federal tax credit for contributions to scholarship organizations. It requires scholarship organizations in Pennsylvania to verify their tax-exempt status, maintain separate accounts for scholarship funds, provide scholarships to at least 10 students from different schools, spend 90% of income on scholarships, and verify applicants' household income to ensure eligibility. Organizations must submit compliance documentation by June 1, 2026, and annually thereafter, with the state department confirming their eligibility for the federal tax credit. This directly affects scholarship organizations seeking to participate in the federal tax credit program, ensuring they meet federal requirements to allow donors to claim tax benefits.
