HB 959 amends Pennsylvania's tax code to require the state to pay interest on overpaid personal income taxes. It specifies that interest on refunds will accrue at the same rate used by the U.S. Treasury for federal taxes, starting from the date the overpayment was received. Taxpayers who overpay their state income tax - such as those who paid too much through estimated installments or filed early returns - will now receive interest on the excess amount. The bill also clarifies that no interest applies if a refund is issued within 60 days of the tax return deadline.
This bill establishes a state-funded program to help agricultural landowners install wildlife deterrent fencing. Eligible landowners who have experienced verifiable crop damage from wildlife (documented through at least 10% loss, physical evidence, and an in-person assessment) can receive 50% cost-sharing for approved fencing. The Department of Agriculture will administer the program, verifying damage and overseeing construction to meet specific wildlife-targeted standards. Funding is set at $4 million for the first year and $2 million annually thereafter, sourced from the Game Fund, with unspent funds after 2036 returned to the Game Fund.
SB 287 allocates $75.8 million from the Workmen's Compensation Administration Fund to the Department of Labor and Industry for administering Pennsylvania's Workers' Compensation Act and Occupational Disease Act during fiscal year 2025-2026. It also provides $550,000 to the Office of Small Business Advocate within the Department of Community and Economic Development for its operations. The funding covers salaries, travel, contractual services, and unpaid bills from the previous fiscal year. This bill directly affects state agencies managing workers' compensation programs and small business support services.
HB 1471 amends Pennsylvania's Tax Reform Code to adjust how residents can claim credits for income taxes paid to other states or territories (including U.S. territories, Puerto Rico, and the District of Columbia) on income also subject to Pennsylvania tax. The bill limits the credit to the proportion of Pennsylvania tax corresponding to the income taxed by the other jurisdiction, preventing credits that exceed Pennsylvania's tax liability. It also simplifies documentation by allowing taxpayers to submit a certified statement instead of full copies of their state tax returns to verify tax paid. This change applies to taxable years beginning after December 31, 2021.
SB 817 amends Pennsylvania's Tax Reform Code to require businesses seeking tax incentives (like exemptions or credits) for construction projects to meet prevailing wage and apprenticeship standards. Specifically, businesses making capital investments over $25,000 for construction, reconstruction, or repair on property where they seek tax benefits must ensure 70% of workers are skilled craft laborers and all workers receive the state-set prevailing wage. Violations require the business to refund 100% of the tax benefit received for that year. This applies to construction work (excluding routine maintenance) and is enforced by the Department of Labor and Industry under existing prevailing wage laws.
SB 336 prohibits solar energy facilities on Pennsylvania agricultural land with high-quality soil (Class 1 or 2) and requires landowners to seek soil classification certification from the Department of Agriculture before leasing land for solar projects. The bill creates a tax credit covering up to 30% of a solar project’s cost (3¢ per kilowatt-hour) for facilities on eligible sites like brownfields, abandoned mines, capped landfills, warehouse rooftops, or parking canopies, with an annual $5 million cap on credits. It excludes small solar projects under 2 megawatts, pre-existing agreements, and agricultural land where low-quality soil makes up only a small portion of the parcel. The tax credit application process requires annual submission by February 1 and approval by the Department of Community and Economic Development.
SB 238 repeals the realty transfer tax provisions from Pennsylvania's 1971 Tax Reform Code, removing a specific tax applied to property transfers. It eliminates Article XI-C, which previously defined terms like "family farm business," "living trust," and "real estate" for tax purposes. This change means property transfers in Pennsylvania will no longer be subject to the realty transfer tax framework that existed under the 1971 Code. The bill does not create new tax rules but removes the existing structure governing this tax.
HB 1263 establishes Pennsylvania's Keystone Saves Program, creating a state-run savings initiative for low-to-moderate income residents. The bill sets up a dedicated program fund and administrative fund managed by the Treasury Department, which will handle investments while adhering to fiduciary responsibilities. An advisory board will oversee program implementation and ensure it meets the needs of participants. This program directly affects eligible Pennsylvanians by providing a structured savings option, with the Treasury Department responsible for managing funds and investments.
HB 1379 creates a dedicated "Forest Fire Warden Fund" within the Pennsylvania state treasury to reimburse local forest fire wardens for approved activities. The bill establishes that funds from this new account will cover expenses related to controlled burns, fire investigations, public safety events, training, and mutual aid requests made to emergency management agencies. It directly affects local forest fire wardens and the Department of Conservation and Natural Resources by providing a clear funding mechanism for their operational costs. This procedural change streamlines reimbursement processes under the existing Conservation and Natural Resources Act without altering forest management policies.
HB 471 allocates $1,000,000 from the General Fund to fund veterans' service officer programs in Pennsylvania. This bill directly affects veterans' service organizations that assist military veterans in accessing benefits and services. The key provision transfers the specified funds to the relevant department to support these programs under Title 51 of Pennsylvania law. The bill takes effect 60 days after enactment.