HB 817 amends Pennsylvania's Taxpayer Relief Act to add a new rule for school district tax increases. It prohibits the Department of Education from approving a school district's request to raise certain taxes if that district received an exception under prior tax rules for the previous two fiscal years. This directly affects Pennsylvania school districts seeking to increase local taxes, requiring them to avoid recent exceptions to gain departmental approval. The bill modifies existing tax approval procedures without changing the public referendum requirement for tax hikes.
HB 1005 would repeal Pennsylvania's Use and Storage Tax Act of 1953, which imposed a tax on the use and storage of physical goods (like furniture, electronics, or vehicles) within the state. This law required businesses selling such goods to register, collect the tax from customers, and remit it to the state, with the revenue funding public schools. The bill would eliminate this tax obligation for businesses and remove the administrative requirements for collecting and reporting the tax. The repeal directly affects businesses that previously collected this tax and the public school funding mechanism tied to it.
HB 1220 repeals two sections of Pennsylvania's Taxpayer Relief Act that required school districts to form a local tax study commission and hold public referendums before levying certain taxes. Specifically, it removes the requirement for school districts to create a commission to study tax policies and make nonbinding recommendations (Section 331) and eliminates the need for voter approval via referendum before imposing earned income or personal income taxes (Section 332). This bill directly affects Pennsylvania school districts by simplifying their tax levy process, as they will no longer need to conduct the study or seek referendum approval for these specific tax types. The repeal streamlines administrative steps without altering the tax authority itself.
SB 728 proposes to amend Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes. This bill would suspend the imposition of specific taxes currently collected for highway maintenance and construction. If enacted, these taxes, outlined in sections 9502 and 9004(b) of Title 75, would no longer be imposed after the bill's effective date. This change would directly affect individuals and entities currently paying these taxes related to vehicles and infrastructure funding.
HB 1414 amends Pennsylvania's corporate income tax rates under the 1971 Tax Reform Code. It lowers the annual corporate tax rate for taxable years starting in 2026 (from 7.49% to 6.99%), 2027 (from 6.99% to 5.99%), and 2028 onward (from 6.49% to 4.99%). This directly affects corporations operating in Pennsylvania that pay state corporate income tax. The bill makes these rate changes effective immediately upon enactment.
HB 1582 amends Pennsylvania's Local Tax Enabling Act to adjust how local governments can delegate tax collection authority and set restrictions on that delegation. It establishes specific rate limits for certain local taxes, including payroll tax, and sets an expiration date for the business gross receipts tax. These changes directly affect local governments and businesses that pay payroll or gross receipts taxes. The bill focuses on clarifying taxing authority rules and limiting tax rates rather than creating new taxes.
SB 792 sets annual limits on Pennsylvania's research and development (R&D) tax credit program. It caps total annual credits at $120 million, with $24 million specifically reserved for small businesses. Unused portions of either the small business allocation or the general allocation can roll over to the other group if not fully claimed in a given year. This bill directly affects businesses claiming R&D tax credits in Pennsylvania, particularly small businesses that receive priority funding. The change modifies the existing tax credit structure under the 1971 Tax Reform Code.
HB 1085 amends Pennsylvania's Motor License Fund allocation rules for the Pennsylvania State Police. It sets a 2025-2026 funding cap at 68% of the 2016-2017 level ($125 million) and eliminates all future appropriations for this purpose starting in fiscal year 2026-2027. The bill directly affects the State Police budget and the Motor License Fund, which is funded by vehicle registration fees. This is a procedural budget adjustment with no new policy changes, solely modifying existing funding levels.
SB 527 amends Pennsylvania's 1965 Local Tax Enabling Act to establish new rules for cities of the first class (like Philadelphia). It prohibits these cities from taxing salaries, wages, or commissions earned by nonresident workers who perform all duties outside city limits, and limits taxation to work done within the city. The bill requires the state to deduct city taxes from public employees' pay and remit them to the city, while also creating a reimbursement process for non-resident workers who overpay city taxes on income earned within the city. These changes directly affect cities, nonresident workers, and public employers in first-class cities.
HB 1804 would require the Commonwealth to withhold state payments to the federal government, strengthen claims against federal property, and prohibit sharing personal data with federal agencies. It creates a legal pathway for the Commonwealth to sue the federal government over withheld payments or data misuse. The bill directly affects how the state interacts with federal agencies on financial transactions and data privacy. Key provisions include blocking state funds to the federal government, allowing legal action for property claims, and banning the sharing of personally identifiable information.
