Budget & Taxes

in committee · Pennsylvania · Senate Apr 2, 2025

SB 253: 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 income taxes imposed by other states.

SB 253 modifies Pennsylvania's tax code to help residents who earn income in other states claim credits for taxes paid there. It allows Pennsylvania residents to claim a credit against their state tax for income taxes paid to other states, limited to the portion of their total income taxed by that other jurisdiction. The bill simplifies documentation by permitting certified statements instead of submitting full state tax returns to verify taxes paid. This change applies to taxable years beginning after December 31, 2021, and affects Pennsylvania taxpayers with income subject to taxation in other states.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables tax credits for out-of-state income, reducing PA tax burden for residents and simplifying documentation. Provides tax relief, aligning with support indicators.90% confidence

Sub-Topics Income Tax

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in committee · Pennsylvania · Senate Apr 2, 2025

SB 26: An Act amending the act of August 26, 1971 (P.L.351, No.91), known as the State Lottery Law, in State Lottery, further providing for powers and duties of secretary.

SB 26 amends Pennsylvania's State Lottery Law to adjust the percentage of lottery revenue dedicated to property tax relief and senior transit programs. It specifies that for fiscal years beginning after June 30, 2029, at least 25% of lottery revenues must fund these programs (previously 20% for 2019-2029). This directly affects Pennsylvania residents receiving property tax relief and seniors eligible for free/reduced-fare transit. The bill updates the allocation schedule without changing the secretary's administrative role under the lottery law.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases lottery revenue allocation from 20% to 25% for property tax relief and senior transit programs, directly funding these essential services under state budget management.95% confidence ✓ TransportationSupports TransportationBill increases lottery revenue allocation for senior transit programs from 20% to 25% for fiscal years after 2029, directly funding public transit for seniors.90% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 5, 2025

HB 1561: An Act providing for a tax credit for retrofitting residential high-rise structures with an automatic fire sprinkler system and associated monitoring or detection devices.

HB 1561 offers a tax credit to owners of residential high-rise buildings for installing automatic fire sprinkler systems and related monitoring or detection devices. The bill directly affects property owners or managers of qualifying high-rise residential structures who undertake these retrofits. It provides a financial incentive by allowing eligible taxpayers to reduce their state income tax liability based on the cost of the qualifying fire safety equipment. The credit aims to encourage improved fire safety in multi-story residential buildings through direct cost savings for property owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state income tax liability for fire safety retrofits, offering direct tax relief to property owners.95% confidence

Sub-Topics Government Spending Income Tax Tax Credits

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in committee · Pennsylvania · Senate Jan 22, 2025

SB 93: An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in revenues relating to gaming, providing for revenue from expansion of gaming.

SB 93 requires that any revenue generated from an expansion of gaming (such as new casino locations or types of gaming) in Pennsylvania after the bill's effective date be deposited into the Property Tax Relief Fund. The bill directs the Secretary of Revenue to determine if gaming expansion has occurred and publish a notice in the Pennsylvania Bulletin detailing the expansion. This policy change directly affects how the state handles new gaming revenue, redirecting it to a specific fund used for property tax relief. The law takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects gaming revenue to Property Tax Relief Fund, providing direct tax relief for homeowners per bill's explicit directive.95% confidence

Sub-Topics Property Tax

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in committee · Pennsylvania · House Jun 10, 2025

HB 1582: An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in local taxes, further providing for delegation of taxing powers and restrictions thereon, for payroll tax and for limitations on rates of specific taxes and providing for expiration of business gross receipts tax.

HB 1582 amends Pennsylvania's Local Tax Enabling Act to adjust how local governments can delegate tax collection authority and set restrictions on that delegation. It establishes specific rate limits for certain local taxes, including payroll tax, and sets an expiration date for the business gross receipts tax. These changes directly affect local governments and businesses that pay payroll or gross receipts taxes. The bill focuses on clarifying taxing authority rules and limiting tax rates rather than creating new taxes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes rate limits on local taxes, restricts delegation of taxing powers, and expires business gross receipts tax, directly limiting tax authority and rates per bill language.95% confidence

Sub-Topics Business Taxes

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in committee · Pennsylvania · House Jun 25, 2025

HB 1662: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, providing for tax credit for Pennsylvania child learning investment.

HB 1662 would create a new tax credit under Pennsylvania's Fiscal Code for families who pay for early childhood education or learning materials for their children. Eligible taxpayers could reduce their state income tax bill by the amount spent on qualifying expenses, such as preschool tuition or educational supplies. The bill specifically targets child learning investments to offset costs for early education resources. It is currently referred to the House Finance Committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing state income tax for early education expenses, providing relief for families per Fiscal Code amendment.90% confidence ✓ EducationSupports EducationCreates tax credit for early childhood education expenses, increasing access to learning resources and reducing costs for families.95% confidence

Sub-Topics Income Tax Tax Credits Early Childhood Higher Education

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in committee · Pennsylvania · House May 29, 2025

HB 1514: 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, providing for tax paid on tipped wages.

HB 1514 creates a tax credit for Pennsylvania taxpayers who earn tips, allowing them to get back the income tax paid on those tips. The credit equals 100% of the tax paid on "tipped wages" (wages received as voluntary customer tips, not set by employers) and is fully refundable, meaning it can reduce tax bills or generate refunds even if no tax was owed. Taxpayers must claim the credit using their employer's statement of tipped wages (required under 34 Pa. Code § 231.36) when filing their annual tax return on the standard PA 40 form. This change applies to tax returns for years starting after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for tipped wages, reducing tax burden on lower/middle income earners through direct tax relief.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides refundable tax credit for tipped wages, directly increasing net earnings for workers reliant on tips, aligning with wage support indicators.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · House Jun 10, 2025

HB 1586: 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, providing for tax paid on overtime wages.

HB 1586 creates a refundable tax credit for Pennsylvania taxpayers who earn overtime wages. It allows eligible workers to reduce their state income tax bill by 100% of taxes paid on overtime wages, calculated using employer-provided documentation (as required by 34 Pa. Code § 231.36). The credit applies to tax returns filed for taxable years beginning after December 31, 2025, and will be integrated into the standard PA 40 tax form. This directly affects Pennsylvania workers receiving overtime pay under the Minimum Wage Act of 1968.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit reducing state income tax for overtime workers, offering direct tax relief to eligible taxpayers (middle/lower income), aligning with tax relief indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides refundable tax credit for overtime wages, directly increasing workers' net compensation by eliminating tax on overtime earnings.95% confidence

Sub-Topics Income Tax Tax Credits Labor Standards Minimum Wage

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in committee · Pennsylvania · House Jun 26, 2025

HB 1672: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Firefighter and Emergency Medical Service Provider Recruitment and Retention Tax Credit.

HB 1672 creates a $2,500 annual tax credit against individual income tax for active paid or volunteer firefighters and emergency medical service (EMS) providers in Pennsylvania. It directly affects qualifying professionals working in fire or EMS roles as defined by state law, including career responders and volunteers. The credit reduces tax owed on wages earned, applies for up to three years (the year they become qualified plus the next two), and requires proof of eligibility to the Department of Revenue. The credit expires for new applicants after 2028 and ends entirely by December 31, 2031.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $2,500 annual tax credit for firefighters/EMS, reducing tax burden for essential workers, aligning with tax relief for middle/lower income.95% confidence ✓ HealthcareSupports HealthcareTax credit for EMS providers strengthens healthcare workforce retention, improving emergency medical access and supporting medical professionals.85% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Pennsylvania · Senate Jul 8, 2025

SB 910: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for natural gas severance tax; and repealing expiration provision relating to unconventional gas well fees.

SB 910 creates a new 6.5% severance tax on natural gas extracted at the wellhead in Pennsylvania, starting January 1, 2026. It directly affects natural gas producers (businesses extracting gas for sale or commercial use), excluding those working with storage fields or coal bed methane. The bill requires producers to report monthly gas volumes and pay taxes within 15 days of each reporting period, with revenues deposited into the state General Fund. It also repeals an expiration provision for unconventional gas well fees, ensuring those fees remain in effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 6.5% severance tax on natural gas producers, directing revenue to state General Fund, directly increasing tax revenue for state budget.95% confidence

Sub-Topics Business Taxes State Budget

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