Budget & Taxes

in committee · Pennsylvania · House Jan 16, 2025

HB 152: 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 classes of income.

HB 152 amends Pennsylvania's Tax Reform Code to exclude housing allowances provided by churches or religious organizations to ordained, commissioned, or licensed clergy from personal income tax. This applies to individuals who conduct religious worship, perform sacerdotal duties, and administer sacraments under their church's tenets, regardless of whether the housing is on church-owned property. The change affects clergy members receiving such housing allowances, making those amounts non-taxable for income tax purposes. The exclusion takes effect for taxable years beginning after December 31, 2023.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes clergy housing allowances from taxable income, providing tax relief under Tax Reform Code amendment90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · House Apr 3, 2025

HB 1124: An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in senior citizens property tax and rent rebate assistance, further providing for definitions.

HB 1124 amends Pennsylvania's Taxpayer Relief Act to protect eligible seniors from losing property tax or rent rebates due to automatic Social Security cost-of-living adjustments (COLAs). It directly affects seniors currently receiving these rebates who exceed income limits solely because of COLAs. The bill modifies the definition of "income" to specifically state that seniors eligible as of December 31, 2024, remain eligible if their income limit is exceeded only due to Social Security COLAs. This exception applies until December 31, 2028. The change ensures these seniors maintain their rebate eligibility during temporary income spikes caused by federal COLAs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax relief act to protect seniors from losing rebates due to Social Security COLAs, directly providing tax relief by maintaining eligibility through income definition changes.95% confidence ✓ HousingSupports HousingProtects seniors from losing property tax/rent rebates due to Social Security COLAs, maintaining housing affordability for vulnerable residents.92% confidence

Sub-Topics Property Tax Property Taxes Renters

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in committee · Pennsylvania · House May 12, 2025

HB 813: 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 classes of income.

HB 813 amends Pennsylvania's Tax Reform Code of 1971 to exempt certain student loan discharges and employer educational assistance from personal income tax. Specifically, it excludes from taxation: (1) the discharge of eligible student loans under qualified federal forgiveness programs, and (2) employer-paid educational assistance that meets federal exclusion rules under Section 127 of the Internal Revenue Code. These exemptions apply to taxable years beginning after December 31, 2025. The bill directly affects Pennsylvania taxpayers who qualify for these specific student loan forgiveness or employer education benefits under federal programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts student loan forgiveness and employer education benefits from income tax, providing direct tax relief to eligible individuals under the Tax Reform Code.95% confidence ✓ EducationSupports EducationExempts student loan discharges and employer education benefits from tax, reducing financial barriers to higher education access and supporting educational affordability.92% confidence

Sub-Topics Income Tax Student Financial Aid

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in committee · Pennsylvania · House May 13, 2025

HB 1453: An Act providing for food desert opportunity zones and for food desert opportunity zone tax credits; and imposing powers and duties on the Department of Community and Economic Development and the Department of Revenue.

HB 1453 establishes a program to create "food desert opportunity zones" in low-income areas with limited access to supermarkets or large grocery stores. Political subdivisions can apply to the Department of Community and Economic Development (DCED) to designate up to 12 such zones statewide. Qualified healthy food retail outlets operating within these designated zones may receive food desert opportunity tax credits for up to five years, starting January 1, 2026. The bill outlines the criteria for zone designation and for businesses to qualify for these tax credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for healthy food retailers in low-income food deserts, offering fiscal relief to support community development and access to nutritious food in underserved areas.95% confidence ✓ HealthcareSupports HealthcareCreates food access in underserved areas, improving public health outcomes through better nutrition access, aligning with healthcare topic's public health focus.85% confidence

Sub-Topics Tax Incentives

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passed · Pennsylvania · Senate May 13, 2025

SR 82: A Resolution adopting a temporary rule of the Senate relating solely to amendments to the General Appropriation Bill and other appropriation bills for the fiscal year beginning July 1, 2025, including any amendments offered to or for supplemental appropriations for prior fiscal years.

Senate Resolution 82 adopts a temporary rule for the Senate regarding amendments to appropriation bills for the fiscal year beginning July 1, 2025. This rule dictates that any amendment proposing a change in spending from the budget reported by the Appropriations Committee must not increase the total spending and must result in a balanced budget. Such amendments are only permitted on second or third consideration, and a "statement of intent" is required for amendments affecting multiple appropriation bills.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires amendments to not increase spending and maintain balanced budget, promoting fiscal responsibility in appropriations process.92% confidence

Sub-Topics Appropriations State Budget

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in committee · Pennsylvania · Senate Mar 27, 2025

SB 530: 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.

SB 530 amends Pennsylvania's sales tax code to exclude certain equipment purchases from tax when bought personally by firefighters. It specifically covers accessory, communications, and protective equipment (like helmets, turnout gear, and respirators) purchased with personal funds by paid/volunteer firefighters or special fire police members who show valid ID proving their status. The exclusion applies only if the fire company or unit doesn't cover the cost; if the employer pays, the tax still applies. This change directly affects individual firefighters buying required gear personally, not fire departments or other entities. The bill takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides targeted tax exclusion for firefighters' personal equipment purchases, reducing sales tax burden as a form of tax relief.90% confidence

Sub-Topics Sales Tax

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in committee · Pennsylvania · Senate Mar 21, 2025

SB 499: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, prohibiting implementation of laws relating to unfunded education mandates.

SB 499 proposes a constitutional amendment requiring Pennsylvania to fully fund all new education programs before they can be implemented. It would prevent the state from enforcing any new school-related laws or regulations that lack dedicated funding, ensuring programs like curriculum changes or facility upgrades have allocated resources upfront. This affects school districts, state education agencies, and the General Assembly when creating or renewing education initiatives. The amendment must pass both legislative chambers and be approved by voters to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires full funding for new education programs before implementation, preventing unfunded mandates and promoting fiscal responsibility in budget allocation.95% confidence ✓ EducationSupports EducationRequires full funding before new education mandates take effect, preventing unfunded programs and protecting school resources.95% confidence

Sub-Topics Curriculum School Funding

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in committee · Pennsylvania · House Apr 22, 2025

HB 1287: 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 special tax provisions for poverty.

This bill, HB 1287, updates Pennsylvania's personal income tax provisions for low-income individuals and families. It increases the income threshold for full tax forgiveness or a refund from $6,500 to $10,000 for individuals and from $13,000 to $20,000 for married couples. The bill also introduces an annual cost-of-living adjustment for these poverty income amounts, based on the regional Consumer Price Index. This mechanism ensures that the eligibility thresholds for tax relief can increase over time, reflecting changes in the cost of living.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax forgiveness thresholds for low-income individuals, providing direct tax relief per poverty provisions in the Tax Reform Code.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · Senate May 22, 2025

SB 775: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

SB 775 proposes a constitutional amendment to Pennsylvania's Constitution (Article VIII, Section 2(b)) that would allow the state legislature to create new tax exemption categories and special provisions. It specifically enables the General Assembly to establish standards for tax exemptions for agricultural/forest land, vulnerable groups (like seniors or disabled individuals), and long-term homeowners in renovated neighborhoods. Key mechanisms include temporary tax breaks for property improvements or new residential construction (up to two years), homestead exclusions (capped at 100% of assessed value), and requirements that the state reimburse local governments for revenue losses from new exemptions. This amendment must be approved by voters after two legislative passages, as it would change the state constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes tax exemptions for vulnerable groups (seniors/disabled) and homeowners, providing targeted tax relief per constitutional amendment language.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Pennsylvania · Senate May 22, 2025

SB 773: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer.

SB 773 amends Pennsylvania's cigarette tax rules by establishing a default percentage for retailers' operating costs, directly affecting cigarette sellers. Starting July 2026, this default rate will increase annually - from 9% (2026), to 10% (2027), 11% (2028), and 12% (2029 and beyond). Retailers can use actual lower costs for up to 12 months but must revert to the default rate afterward if they don’t provide proof. The bill changes how retailers calculate taxes on cigarette sales, requiring the new percentages to be applied to the basic cost of cigarettes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases default cigarette tax rate from 9% (2026) to 12% (2029+), boosting state revenue through higher retailer tax calculations under Fiscal Code amendments.95% confidence

Sub-Topics Sales Tax

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