HB 47 amends Pennsylvania's Tax Reform Code to exclude at-home medical tests from sales tax. The bill specifically adds a new tax exclusion (Section 204(77)) covering tests done at home for diagnosing, treating, or monitoring diseases - such as pregnancy tests or test kits. This directly affects consumers purchasing these medical products, making them tax-free. The provision takes effect 60 days after enactment, removing sales tax liability for qualifying at-home medical tests.
HB 310 proposes a constitutional amendment to end Pennsylvania school districts' authority to levy property taxes after June 30, 2029. It requires the state to fund school districts annually with amounts equal to their 2029 property tax revenue (minus debt service) through new state and local taxes on retail sales, income, and earned income. These new tax revenues would be deposited into a dedicated "Stabilization of Education Fund" exclusively for school support, prohibiting any future property taxes on school districts. The amendment would replace property tax reliance with a statewide funding mechanism for school district budgets.
HB 315 amends Pennsylvania's sales tax discount rules to provide clearer, tiered incentives for businesses that file and pay taxes promptly. It replaces the previous discount structure with a new system offering fixed per-return discounts: $25 for monthly filers, $75 for quarterly filers, and $150 for semiannual filers. Additionally, it adds a revenue-based discount: 1% on the first $1 million of taxable sales, plus 0.25% on amounts above that threshold. This bill directly affects businesses required to file and pay sales tax in Pennsylvania, making prompt payment more financially beneficial through these specific, predictable discount tiers.
SB 94 amends Pennsylvania's Taxpayer Relief Act to clarify how income is defined for senior citizens' property tax and rent rebate eligibility. It specifically allows seniors who were eligible for the rebate as of December 31, 2012, to retain their eligibility if their household income exceeds the limit solely due to a Social Security cost-of-living adjustment, but this exception expires on December 31, 2016. The bill updates the definition of "income" to include specific rules for counting Social Security benefits, excluding Medicare, and applies to tax years beginning after December 31, 2026. This directly affects low-income seniors in Pennsylvania who rely on these rebates.
HB 511 proposes a constitutional amendment to expand Pennsylvania's real estate tax exemption for veterans who served in a war or armed conflict, were honorably discharged, and have a disability rated at 100% by the U.S. Veterans Administration. It would exempt their primary residence from real property taxes if the State Veterans' Commission determines they need the exemption, and extend this benefit to the unmarried surviving spouse of an eligible veteran under the same conditions. This amendment requires approval by the General Assembly and a vote by Pennsylvania voters in a statewide election. The change would directly affect veterans with qualifying disabilities and their surviving spouses who own homes in Pennsylvania.
SB 198 proposes a constitutional amendment requiring Pennsylvania to maintain state funding at 80% of the previous year's level if the annual budget (general appropriation bill) isn't approved by June 30. This directly affects the state government's budget process and fiscal operations. The key mechanism sets a fixed funding floor as a fallback if lawmakers miss the deadline, preventing a complete budget shutdown. The amendment must pass both legislative chambers and be approved by voters to take effect.
HB 625 proposes a constitutional amendment allowing counties of the first and second class in Pennsylvania to create uniform tax exemptions for longtime owner-occupants of homes in neighborhoods where property values have risen significantly due to renovations or new construction. The bill specifically prohibits local governments from raising millage rates to fund these tax breaks. This would directly affect homeowners in targeted areas of larger counties and local taxing authorities managing property taxes. The amendment requires voter approval after legislative passage.
SB 264 extends the maximum duration for tax breaks on qualifying properties in economically depressed areas from 10 to 20 years under Pennsylvania's Local Economic Revitalization Tax Assistance Act. It directly affects businesses seeking tax exemptions for deteriorated industrial, commercial, or new construction in designated depressed communities. The key change modifies Section 5(b)(1) to allow local taxing authorities to provide longer tax exemption schedules, while maintaining existing eligibility criteria. This applies to new exemption applications submitted after the law's effective date, which takes effect 60 days after enactment.
HB 303 amends Pennsylvania's sales tax code to exclude construction materials and services purchased by contractors for affordable housing projects from state sales tax. It directly affects construction contractors working on housing defined as "affordable" under existing law (section 1902-A), covering projects involving construction, remodeling, repair, or maintenance. The bill adds a new tax exclusion (section 204(77)) to the 1971 Tax Reform Code, removing sales tax liability for these specific materials and services. This policy change takes effect 60 days after enactment.
HB 724 amends Pennsylvania's tax code to prohibit businesses from deducting expenses related to opposing workers' unionization efforts. It applies to all business entities operating in Pennsylvania - including corporations, limited liability companies, and partnerships - that spend money to influence employees against forming or joining labor organizations. The law specifically blocks tax deductions for costs like hiring anti-union consultants, running campaigns against unionization, or other activities aimed at discouraging union membership. This change increases taxable income for businesses engaging in such activities, directly affecting employers in the state who previously deducted these expenses.
