Budget & Taxes (Tax Credits)

in committee · Pennsylvania · House Jun 16, 2026

HB 2193: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for deer processor's tax credit.

HB 2193 creates a $100 tax credit per deer processed for Pennsylvania deer processors who donate all consumable venison from a single deer to an approved food charity (like those meeting requirements under the Institutions of Purely Public Charity Act). Processors must retain Pennsylvania Game Commission ear tags as proof and submit applications by September 15 for the prior year. The credit is limited to $5,000 per taxpayer annually and $200,000 total statewide each year, with unused credits potentially carried over for up to 15 years. This directly affects deer processors who donate meat to qualifying charities, providing a financial incentive for their donation services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $100 tax credit per deer processed for venison donations to food charities, providing tax relief while supporting public service via charitable giving.92% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Feb 9, 2026

HB 2201: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for physical health improvement tax credit.

HB 2201 creates a new tax credit for Pennsylvania residents who pay qualified fitness expenses, such as gym memberships or in-person exercise classes at eligible facilities. It defines "qualified sports and fitness expenses" to exclude virtual instruction (unless live), books, and one-on-one training, and specifies that fitness facilities must not offer golf/hunting/sailing and must comply with anti-discrimination laws. The credit allows single filers to claim up to $500 and joint filers up to $1,000 annually, but it is non-refundable and cannot be carried forward to future tax years. This provision applies to taxable years beginning after December 31, 2024, directly affecting residents who incur qualifying physical health-related expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new tax credit for fitness expenses, providing direct tax relief to residents under personal income tax code, aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · House Feb 20, 2026

HB 2235: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Pennsylvania firefighter and emergency medical service provider recruitment and retention tax credit.

HB 2235 creates a nonrefundable Pennsylvania tax credit of up to $6,000 annually for qualified firefighters and emergency medical service (EMS) providers. It directly affects individuals who are active volunteers or employees of career/volunteer fire companies, EMS companies, or rescue services as defined under Pennsylvania law. The credit applies to the year a person becomes qualified plus the next five consecutive tax years (2027-2031), and must be claimed on tax returns with proof of eligibility. The credit expires December 31, 2037, and cannot be carried over, sold, or transferred.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for firefighters/EMS, reducing their tax burden, aligning with tax relief for public service workers.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credit for EMS providers (healthcare workers) to improve recruitment/retention, directly strengthening healthcare workforce stability.92% confidence

Sub-Topics Tax Credits Tags Public Safety

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passed · Pennsylvania · House Jun 25, 2026

HB 2234: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in malt beverage tax, further providing for limited tax credits and providing for spent grain donation tax credit.

HB 2234 creates a tax credit for Pennsylvania breweries that donate spent grain byproduct (leftover grain from brewing) to local farms. Breweries can claim a credit of $0.16 per pound of dry weight donated, up to $30,000 annually or their total tax liability, if the grain is delivered to farms within 100 miles. The credit applies to donations made to "eligible agricultural operations" engaged in normal farming activities under Pennsylvania law. Applications must be submitted by February 1 each year for the prior year's donations, with the Department of Revenue reviewing eligibility and coordinating with the Liquor Control Board. This directly benefits breweries and farms participating in the program by reducing brewery tax bills while repurposing brewing waste.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for breweries ($0.16/lb spent grain donation), reducing taxable income under Tax Reform Code - direct tax relief provision.95% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Feb 4, 2026

HB 2195: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the child adoption tax credit.

HB 2195 establishes a $1,000 tax credit for Pennsylvania resident individuals who adopt a child under 18 years old in the year the adoption is finalized. The credit applies only once per adopted child and may be claimed jointly by filing spouses, but not for children who are the spouse's biological child. To claim the credit, taxpayers must submit proof with their tax return, and the Department of Revenue must annually report usage statistics (including total claims and amounts) to the General Assembly starting in 2027. The credit applies to tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes $1,000 adoption tax credit, reducing taxable income for adoptive parents and providing direct tax relief per Tax Reform Code amendment.95% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Jan 29, 2026

HB 2170: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the employer blood donation tax credit.

HB 2170 creates a new employer blood donation tax credit in Pennsylvania. It allows employers who provide paid time off for employees to donate blood at nonprofit-organized blood drives to claim a $20 tax credit per verified donation. The credit applies to tax years 2025 through 2029 and can be used against state income tax, but it cannot reduce tax below zero and is capped at $500,000 total annually. This policy directly affects employers who partner with nonprofit blood banks to host blood drives for their employees.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates employer tax credit reducing state tax burden, aligning with tax relief support indicators for targeted fiscal incentives.95% confidence ✓ HealthcareSupports HealthcareCreates tax credit to incentivize employer-sponsored blood donations, directly supporting public health blood supply initiatives and access to critical medical resources.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentCreates tax credit for employers providing paid time off for blood donations, expanding a specific worker benefit (paid time for health-related activities) without mandating it.75% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · House Jan 9, 2026

HB 2127: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in waterfront development tax credit, further providing for waterfront development organizations, for waterfront development projects, for tax credit and for limitations.

HB 2127 amends Pennsylvania's Tax Reform Code to adjust tax credit rules for waterfront development projects. It increases the maximum tax credit for businesses from 75% to 90% of their contribution and doubles the annual cap on total credits from $5 million to $10 million. The bill also requires the Department of Revenue to review applications and renewals from waterfront development organizations within 60 days and limits contributions used for future maintenance to no more than 15%. These changes directly affect businesses contributing to waterfront development projects and the organizations managing these projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases business tax credits (75%→90%) and doubles annual cap ($5M→$10M), providing tax relief for waterfront development projects.95% confidence

Sub-Topics Tax Credits Tax Incentives

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in committee · Pennsylvania · Senate Dec 5, 2025

SB 1106: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, further providing for definitions, for applicability and for expiration.

SB 1106 amends Pennsylvania's PA EDGE tax credit program to clarify eligibility for companies building specific facilities. It defines a "project facility" as either a petrochemical or fertilizer plant using dry natural gas with a $400 million minimum investment or a power generation facility that adds to the grid. To qualify, a company must invest $400 million, create 800 new permanent jobs, pay prevailing wages, and make good-faith efforts to recruit local workers during construction. The tax credits will apply to dry natural gas purchases from January 1, 2027, through December 31, 2052, expiring at the end of 2052.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends PA EDGE tax credit program to expand eligibility for business incentives, strengthening tax incentive policy for specific economic development projects.95% confidence

Sub-Topics Tax Credits Tax Incentives

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passed · Pennsylvania · House Jun 25, 2025

HB 1610: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and for income taxes imposed by other states and providing for provisions for overtime pay; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations, inquisitorial powers of the department, for retention of records and for penalties; in tax credit and tax benefit administration, further providing for definitions and providing for application of tax credits or tax benefits to a unitary business; providing for working Pennsylvanians tax credit; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties.

HB 1610 amends Pennsylvania's corporate tax rules to change how businesses with multiple related entities (unitary businesses) calculate their state tax liability. Starting in 2026, these businesses will determine Pennsylvania tax based on their total sales within the state relative to their nationwide sales, using a new "water's-edge" apportionment method. The bill specifically revises definitions and tax calculation rules for corporations, including adjustments to how income from intercompany transactions is treated and how nonbusiness income is allocated. This primarily affects large corporations operating across state lines as unified business groups. The changes aim to align Pennsylvania's tax calculation with federal reporting requirements for such entities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill amends corporate tax rules with 'water's-edge' apportionment and adds Working Pennsylvanians tax credit, promoting fiscal responsibility and tax relief for workers.85% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

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in committee · Pennsylvania · House Mar 31, 2025

HB 1094: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for historic homeownership preservation incentive tax credit; imposing duties on the Department of Community and Economic Development and the Pennsylvania Historical and Museum Commission; and establishing the Historic Homeowner Preservation Tax Credit Administration Fund.

HB 1094 creates a new tax credit for homeowners who rehabilitate historic properties in economically distressed areas of Pennsylvania. It directly affects homeowners who own and occupy as their primary residence certified historic properties located in designated "qualified census tracts" (areas at or below state median income or qualified opportunity zones). The credit covers qualified rehabilitation costs like structural repairs and exterior work, excluding property acquisition, interior improvements, or building expansions. The Pennsylvania Historical and Museum Commission and Department of Community and Economic Development will administer the program and manage a dedicated fund to support the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for homeowners in distressed areas, providing tax relief for lower-income residents rehabilitating historic properties per Tax Reform Code amendment.95% confidence ✓ HousingSupports HousingCreates tax credit for rehabilitating historic homes in distressed areas, preserving affordable housing stock in low-income census tracts.90% confidence

Sub-Topics Tax Credits Historic Preservation Homeownership Property Development

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