This bill creates a new tax credit for small businesses in Pennsylvania that help employees pay for health insurance. To qualify, a business must have 50 or fewer employees and contribute up to $1,000 per employee toward premiums for qualified health plans purchased through the state health exchange. The credit is calculated based on the first $1,000 of contributions made for each eligible employee and can be used to reduce the business's state tax liability. Companies claiming the credit must submit a specific application form to the Department of Revenue that includes detailed information about their employees and the insurance providers they hired.
This bill amends Pennsylvania's Tax Reform Code to increase the annual funding available for mixed-use development tax credits from $4.5 million to $15 million. The change directly affects developers and investors who qualify for these credits by allowing the state to allocate a larger pool of money to support projects that combine residential, commercial, or other uses. Under the new provisions, the state agency responsible for tax administration can distribute up to $15 million in credits each fiscal year to eligible projects. The legislation takes effect 60 days after it is passed.
SB 1407 amends Pennsylvania's Capital Facilities Debt Enabling Act to update the definition of "redevelopment assistance capital projects" for the purpose of issuing tax-exempt bonds. The bill clarifies that eligible projects must generate significant economic activity, involve substantial non-state funding, and include specific infrastructure like stormwater systems or hospital facilities while excluding general highways and waste disposal sites. Additionally, it allows fire trucks and firefighting equipment to qualify for assistance under certain cost conditions. This legislative change directly affects local governments and organizations seeking state-approved financing for redevelopment initiatives by establishing clearer criteria for what projects can receive funding.
This Pennsylvania bill establishes a temporary program allowing businesses to receive tax credits for donations to scholarship and educational improvement organizations. The legislation sets specific annual spending limits for these credits, which are available only for fiscal years before 2027-2028, and creates a new restricted account to track the funds. It also defines various terms related to the program, including assessments and business firms, while assigning oversight duties to several state departments.
This bill updates Pennsylvania's Child and Dependent Care Enhancement Tax Credit Program to align state tax credits with future changes in the federal tax code. It directly affects Pennsylvania taxpayers who claim credits for employment-related child and dependent care expenses by modifying how the credit amount is calculated. The legislation establishes a new "applicable percent" for tax years starting after December 31, 2025, ensuring the state credit matches the federal credit limits, which are set at $3,000 for one qualifying individual or $6,000 for two or more. By linking these two systems, the bill ensures that the state tax benefit remains consistent with federal rules for future taxable years.
This bill updates Pennsylvania laws to create new funding accounts and taxes specifically for aviation activities. It establishes an Aviation Restricted Account and an Aviation Trust Fund, directing millions of dollars annually to the Department of Transportation for airport programs and aviation development. The legislation also introduces new taxes on aviation fuels, including jet fuel and alternative fuels like hydrogen and electricity, while defining terms such as "alternative aviation fuel" and "aircraft operating area." Additionally, the bill grants the Department of Transportation authority to adopt airport zoning regulations, address abandoned aircraft, and impose penalties for obstructing aircraft operations.
This bill directs the Pennsylvania Department of Human Services to make a one-time payment to medical assistance managed care organizations by December 31, 2027, to help increase payments to providers for medical equipment and supplies. The total amount available for distribution is calculated by taking the total funds these organizations paid to providers for such items in 2024 and adding 10% to that figure. Once the department distributes its share, the managed care organizations must pass along 10% of the 2024 payment amounts to each participating provider within 30 days. The law applies specifically to individuals enrolled in the medical assistance program and the healthcare providers and organizations that serve them.
This bill amends Pennsylvania's Tax Reform Code to temporarily exempt the sales tax on protective gear purchased by firefighters, volunteer ambulance workers, and volunteer rescue personnel. The exemption applies specifically to items such as helmets, turnout coats, boots, and respiratory protection units during a six-month period starting on July 1, 2026. To ensure clarity, the legislation requires the Department of Revenue to publish online guidance on how to implement this temporary exclusion. The law defines the equipment and purchaser terms precisely, noting that the tax break applies even if the gear is delivered after the six-month window closes.
This bill updates Pennsylvania's 1982 highway and bridge funding law to authorize $4.77 billion in repairs and replacements for state and local bridges during the 2026-2027 fiscal year. It allocates approximately $3.8 billion for state-owned projects managed by the Department of Transportation and about $962 million for local municipal projects, with the state providing grants covering up to 80% of non-federal costs. The legislation specifically lists individual bridge projects across various counties, detailing their estimated costs and purposes such as replacement, restoration, or preservation.
This bill amends Pennsylvania's Local Economic Revitalization Tax Assistance Act to clarify and expand the types of properties eligible for tax exemptions in economically depressed areas. It specifically broadens the definition of "deteriorated property" to include industrial, commercial, and other business properties, as well as government-owned sites like schools that are located in designated distressed zones or have been ordered vacated or demolished. The legislation also introduces new definitions for terms such as "converted residential portion" and "mixed-use building" to better guide local governments in identifying eligible sites. Under the updated rules, local taxing authorities must hold a public hearing to establish the boundaries of these deteriorated areas before granting tax relief for improvements or new construction within them.
