Budget & Taxes (Tax Credits)

in committee · Pennsylvania · House Oct 24, 2025

HB 1992: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for surplus donation farmer tax credit; and imposing duties on the Department of Community and Economic Development.

HB 1992 creates a new tax credit for Pennsylvania farmers who donate surplus agricultural products (like crops or livestock) to qualified food banks enrolled in the Pennsylvania Agricultural Surplus System. Farmers can claim a credit equal to 100% of the sale price, fair market value, or $20,000 (whichever is lowest) per year, but must apply for certification from the Department of Community and Economic Development with documentation including the food bank’s written acknowledgment. The credit is limited to $5 million total annually and must be used against state income tax liability for the same year, with no carryover beyond one year. This directly affects eligible farmers and food banks participating in the state’s surplus donation program, aiming to reduce food waste while supporting agricultural producers.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for farmers donating surplus to food banks, providing tax relief and supporting public food programs through fiscal incentives.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · House Jan 10, 2025

HB 34: 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 providing for a disaster lodging tax credit.

HB 34 creates a new "disaster lodging tax credit" program under Pennsylvania's tax code. It allows hotels and recreational campgrounds in Pennsylvania to claim a tax credit for providing discounted lodging (up to 100% off) to residents whose primary homes were damaged or made uninhabitable by qualifying disasters - such as hurricanes, earthquakes, or industrial accidents. The credit applies to the tax paid by the hotel or campground, directly benefiting businesses that offer discounted lodging to affected residents. This program targets Pennsylvania residents displaced by disasters, excluding those who received housing through federal or state relief programs. The bill amends tax code definitions to establish this credit and defines key terms like "disaster," "qualified hotel," and "beneficiary."

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new disaster lodging tax credit, providing direct tax relief to businesses under PA tax code, aligning with tax credit administration and fiscal support for disaster-impacted services.90% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · House Apr 8, 2025

HB 1126: 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; in corporate net income tax, further providing for definitions; and providing for personal health investment tax credit.

HB 1126 amends Pennsylvania's tax code to create two new provisions: (1) a tax deduction for fitness facilities that provide free or discounted memberships to active-duty military personnel, National Guard members, or reservists, limited to the regular membership fee and not reducing taxable income below zero; and (2) a personal health investment tax credit of up to $600 per year for eligible military members to cover qualified fitness expenses like gym memberships or exercise equipment. The deduction for facilities is only available if they did not claim the same expense for federal taxes. The credit applies to Pennsylvania resident individuals who qualify as active-duty military, National Guard, or reserve members under state definitions. These changes directly affect fitness businesses and military-affiliated taxpayers in Pennsylvania.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit for military health expenses, providing targeted tax relief, aligning with support indicators for tax relief measures.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · House Apr 28, 2025

HB 1317: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

HB 1317 increases Pennsylvania's annual cap on entertainment production tax credits from $100 million to $125 million. It also establishes new rules allowing the Department of Revenue to carry forward unused credits: up to 30% for the next fiscal year, 20% for the year after, and 10% for the third year. This directly affects film and entertainment producers seeking tax credits under the Tax Reform Code of 1971. The changes apply to fiscal years beginning July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit cap from $100M to $125M and expands carry-forward rules, directly advancing tax incentive policy for entertainment production.90% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · Senate Mar 21, 2025

SB 440: 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 relating to semiconductor manufacturing and biomedical manufacturing and research, further providing for definitions, for eligibility, for application and approval of tax credit and for sale or assignment.

SB 440 creates new tax credits under Pennsylvania’s PA EDGE program for semiconductor and biomedical manufacturing and research companies meeting specific criteria. It directly affects businesses that invest at least $200 million (or $20 million for early-stage semiconductor firms) in facilities, create 800 (or 100) permanent jobs, and meet local hiring and wage standards. The bill establishes two credit calculation methods: up to 2.5% of capital investment or up to $20,000 per job (capped at $20 million annually). Eligible companies must apply by March 1 each year, with credits approved by May 1, and the program prioritizes semiconductor projects with a minimum $1 million annual allocation. The tax credits reduce state tax liability for qualifying investments and job creation in these sectors.

Topics ✓ Budget & TaxesSupports Budget & TaxesSB 440 creates new tax credits for semiconductor/biomedical firms under PA EDGE, directly reducing tax liabilities for qualifying businesses per the Tax Reform Code amendment.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRequires companies to meet local wage standards to qualify for tax credits, directly advancing worker compensation standards in new job creation.95% confidence ✓ TechnologySupports TechnologyBill provides tax credits for semiconductor manufacturing and biomedical research, directly funding technology sector growth through financial incentives for capital investment and job creation.95% confidence

Sub-Topics Tax Credits

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in committee · Pennsylvania · Senate Jun 30, 2025

SB 898: 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.

SB 898 amends Pennsylvania's Waterfront Development Tax Credit program under the Tax Reform Code. It establishes 60-day timelines for the Department of Revenue to approve or renew waterfront development organizations' applications and projects. The bill increases the maximum tax credit from 75% to 90% of a business's annual contribution and raises the annual cap on total tax credits from $5 million to $10 million. These changes directly affect waterfront development organizations and businesses making qualifying contributions to eligible projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate from 75% to 90% and raises annual cap from $5M to $10M, providing expanded tax relief for businesses under waterfront development program.95% confidence

Sub-Topics Tax Credits Tax Incentives

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in committee · Pennsylvania · Senate Feb 25, 2025

SB 304: An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, providing for military education scholarship account; and imposing penalties.

SB 304 creates a new "Military Education Scholarship Account" program under Pennsylvania's Public School Code, designed to provide financial support for education expenses for children of active-duty military members (including National Guard and reserve members on active duty) or children of service members killed in action. Parents of eligible school-age children can apply for a state-controlled account holding funds that may be used for approved education costs at private schools, colleges, or approved tutoring programs. The program prohibits use of these funds alongside other state scholarship programs like the Educational Improvement Tax Credit. If a child moves out of state or the agreement ends, remaining funds revert to the child's local school district.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new state-funded scholarship program, increasing government spending on military education support through dedicated budget allocation.95% confidence ✓ EducationSupports EducationCreates scholarship program funding education expenses for military children's K-12 and higher education, expanding access via state-controlled funds.95% confidence

Sub-Topics Tax Credits School Choice Student Financial Aid

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in committee · Pennsylvania · House Aug 4, 2025

HB 1775: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for definitions and for limitations, providing for audits, further providing for limitations and providing for formal review by department, for creative professionals tax credit and for miscellaneous provisions.

HB 1775 modifies Pennsylvania's entertainment production tax credit program under the 1971 Tax Reform Code. It updates definitions, adds limitations on credit eligibility, and establishes new audit procedures for businesses claiming the credit. The bill also creates a formal review process for the Department of Revenue to examine credit claims. Additionally, it introduces a separate tax credit for creative professionals working in the entertainment industry. The bill was recently referred to the Finance Committee for further consideration.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new tax credit for creative professionals and modifies entertainment tax credit program, providing tax incentives to support industry growth through fiscal policy.90% confidence

Sub-Topics Audits & Accountability Tax Credits

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passed · Pennsylvania · House Feb 13, 2026

HB 1556: 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, providing for an advanced clean manufacturing project and further providing for definitions.

HB 1556 amends Pennsylvania's Tax Reform Code of 1971 to add new tax credits under the PA EDGE program specifically for "advanced clean manufacturing projects." This bill directly affects businesses constructing or expanding facilities that produce clean energy technology, such as solar panels or battery components. The key change expands the existing PA EDGE tax credit program to include these advanced clean manufacturing projects, providing financial incentives for qualifying investments. The bill does not alter other existing PA EDGE provisions or create new tax credit categories beyond this specific addition.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds tax credits for clean manufacturing under PA EDGE, providing fiscal incentives to businesses through expanded tax credits in the Tax Reform Code.95% confidence ✓ EnergySupports EnergyAdds tax credits for clean energy manufacturing projects, directly incentivizing renewable infrastructure investment per bill summary.95% confidence ✓ EnvironmentSupports EnvironmentAdds tax credits for advanced clean manufacturing projects (e.g., solar/battery production), directly promoting clean energy adoption and reducing emissions per bill's focus on clean technology incentives.95% confidence

Sub-Topics Tax Credits Energy Storage Renewable Energy Solar

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in committee · Pennsylvania · Senate Feb 26, 2025

SB 336: An Act providing for solar energy facilities on certain land; imposing powers and duties on the Department of Agriculture; and providing for a tax credit.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit covering up to 30% of solar project costs for eligible sites, providing direct tax relief to incentivize renewable energy development. This tax policy advances fiscal support for clean energy through targeted tax incentives.95% confidence ✓ EnergySupports EnergyBill provides tax credit (30% cost coverage) for solar projects on eligible sites like brownfields, promoting renewable energy development while restricting solar on high-quality farmland.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes solar projects on brownfields/abandoned mines via tax credit, promoting clean energy adoption while restricting on high-quality farmland.90% confidence

Sub-Topics Tax Credits Solar

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