Budget & Taxes (Tax Incentives)

in committee · Pennsylvania · House Mar 13, 2025

HB 901: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to exclude sales and use taxes on firefighting equipment purchased by paid or volunteer firefighters using their own money. To qualify for this tax exemption, firefighters must present a department-issued identification card at the time of purchase, which the Department of Revenue will issue to individuals holding approved certifications. The legislation defines firefighting equipment as items designed to extinguish, control, or stop fires or protect users and property from fire hazards. This change directly affects individual firefighters and retailers selling firefighting gear, while establishing new administrative procedures for identification card issuance.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for firefighting equipment purchases by firefighters, reducing their financial burden and supporting essential public safety services.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House Feb 3, 2026

HB 2188: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

This bill proposes a constitutional amendment to expand Pennsylvania's property tax exemption for veterans. It would extend the exemption to veterans with a 100% disability rating from the U.S. Department of Veterans Affairs (or equivalent federal program), including those unable to work due to service-connected disabilities. The exemption would also cover unmarried surviving spouses of eligible veterans, including those whose spouses died in action, as POWs, or were declared missing in action. Local governments could choose to offer partial tax exemptions to veterans with lower disability ratings. The amendment requires voter approval after legislative passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemptions for veterans and surviving spouses, providing tax relief which aligns with supporting fiscal policies for vulnerable groups.95% confidence ✓ VeteransSupports VeteransExpands property tax exemption to include 100% disabled veterans and surviving spouses, strengthening financial benefits for veterans per bill summary.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Pennsylvania · House Jun 26, 2026

HB 2198: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to Computer Data Center Equipment Incentive Program; and, in general provisions, providing for data centers.

HB 2198 repeals the Computer Data Center Equipment Incentive Program from Pennsylvania's Tax Reform Code of 1971. This bill eliminates tax exemptions and refunds previously available for investments in data center equipment, such as servers, cooling systems, and energy infrastructure. The repeal directly affects computer data centers and their owners/operators who previously qualified for these tax benefits under Article XXIX-D. The policy change removes a specific tax incentive program without creating new provisions. This is a procedural change to the tax code, ending an existing program for data center equipment investments.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax incentive program, eliminating exemptions for data centers, weakening tax benefits.90% confidence ✗ TechnologyOpposes TechnologyRepeals tax incentives for data center equipment investments, removing financial support for technology infrastructure development.90% confidence

Sub-Topics Tax Incentives

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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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in committee · Pennsylvania · House Jan 22, 2025

HB 219: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in realty transfer tax, further providing for excluded transactions.

HB 219 amends Pennsylvania's realty transfer tax law to exclude transfers of real estate to members of the armed forces relocating for duty. The exclusion applies when the military member provides final orders showing they will be stationed in Pennsylvania or a contiguous state and intends to reside in the transferred single-family home as their primary residence. This means such property transfers will not incur the realty transfer tax, directly benefiting military personnel moving to Pennsylvania for service. The bill creates a clear, objective tax exemption for these specific relocation scenarios.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes military relocations from realty transfer tax, providing tax relief for service members as a targeted tax benefit.90% confidence ✓ HousingSupports HousingExempts military personnel from realty transfer tax when buying primary residence, reducing housing costs and advancing affordable housing access for this group.85% confidence

Sub-Topics Tax Incentives Property Taxes

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passed · Pennsylvania · House May 22, 2025

HB 359: An Act amending the act of July 11, 1990 (P.L.465, No.113), known as the Tax Increment Financing Act, further providing for definitions, for powers of authorities, for creation of tax increment districts and approval of project plans and for financing of project costs.

HB 359 amends Pennsylvania's Tax Increment Financing (TIF) Act to update definitions, clarify authority powers, and streamline the process for creating tax increment districts and approving project plans. It directly affects local development authorities and project developers seeking TIF funding for community redevelopment projects. Key changes include modifying how districts are established, requiring specific project plan approvals, and detailing how project costs are financed using future tax revenue growth within the district. The bill aims to modernize the TIF framework to support economic development initiatives.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends TIF Act to streamline financing of community redevelopment using future tax increments, directly supporting fiscal management and local development funding mechanisms.95% confidence

Sub-Topics Revenue Tax Incentives

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signed · Pennsylvania · House Nov 24, 2025

HB 1359: An Act amending Title 12 (Commerce and Trade) of the Pennsylvania Consolidated Statutes, in Entertainment Economic Enhancement Program, further providing for definitions, for procedure and for limitations; providing for regulation of self-service storage facilities; and making a repeal.

HB 1359 amends Pennsylvania's entertainment tax incentive program by updating its definitions, procedures, and limitations, directly affecting entertainment businesses seeking tax benefits. It also adds new regulatory requirements for self-service storage facilities, including operational standards. The bill clarifies how the entertainment program operates while creating a new framework for overseeing storage facility safety and business practices. These changes became law on November 24, 2025, after approval by the governor. The legislation focuses on administrative updates and new oversight without altering tax rates or funding levels.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends entertainment tax incentive program, maintaining tax benefits for businesses by clarifying definitions and procedures.85% confidence

Sub-Topics Tax Incentives

in committee · Pennsylvania · House Aug 4, 2025

HB 1772: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill adds a new sales and use tax exemption for specific agricultural and horticultural products in Pennsylvania. It excludes from tax the retail sale or use of fruit seeds, vegetable seeds, fruit plants, vegetable plants, fruit trees, and other seeds, plants, or trees intended for human consumption. This change directly affects retailers selling these items and consumers purchasing them for personal gardening or food production. The exemption becomes effective 60 days after the bill's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates sales tax exemption for agricultural products, providing tax relief to consumers purchasing seeds/plants for food, aligning with tax relief indicators.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jun 9, 2025

HB 1578: An Act amending Title 51 (Military Affairs) of the Pennsylvania Consolidated Statutes, in disabled veterans' real estate tax exemption, further providing for duty of commission.

HB 1578 requires Pennsylvania's commission to create a process for preapproving disabled veterans for real estate tax exemptions. This allows veterans waiting for final U.S. Veterans Affairs certification of a 100% disability or those purchasing a new home to qualify for the exemption before the VA finalizes their case. The bill directly affects disabled veterans in Pennsylvania who are applying for this tax benefit under these specific circumstances. The commission must develop this process, and the law takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for disabled veterans via expedited real estate tax exemption process, aligning with tax relief indicators for lower-income groups.85% confidence ✓ VeteransSupports VeteransPreapproves real estate tax exemptions for disabled veterans awaiting VA certification, reducing wait times and expanding access to benefits.95% confidence

Sub-Topics Procurement Tax Incentives Veteran Benefits Veteran Education Veteran Healthcare

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