Budget & Taxes (Tax Incentives)

in committee · Pennsylvania · House Feb 25, 2025

HB 736: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

HB 736 amends Pennsylvania's property tax exemption rules for charitable institutions, clarifying that tax-exempt status applies only when property is used for the institution's primary purposes (e.g., hospitals, universities, charities). It specifies that property used for commercial activities or not regularly essential to the institution's mission loses exemption eligibility. The bill directly affects qualifying nonprofit institutions and local governments collecting property taxes. Key provisions require all revenue from exempt property to support the institution's core mission, not commercial ventures, and explicitly deny exemptions for commercial use. The changes take effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesTightens property tax exemption rules for nonprofits, closing loopholes to increase local tax revenue by requiring commercial use to forfeit exemption.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Pennsylvania · House Feb 25, 2025

HB 737: An Act amending the act of May 22, 1933 (P.L.853, No.155), known as The General County Assessment Law, in subjects of taxation and exemptions, further providing for exemptions from taxation.

HB 737 clarifies tax exemption rules for charitable institutions under Pennsylvania's General County Assessment Law. It specifies that hospitals, universities, and charitable organizations (including residential housing providers receiving federal low-income subsidies) retain tax exemption only if their property isn't used commercially and all revenue supports their charitable mission. The bill adds that subsidized housing units must have at least 95% federal funding to maintain exemption, with any surplus monitored and used solely for charitable purposes. This directly affects institutions relying on tax-exempt status for property ownership and operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax exemption rules to prevent misuse of loopholes, requiring strict adherence to charitable mission and federal funding thresholds for housing providers, promoting fiscal responsibility.85% confidence ✓ HousingSupports HousingBill requires 95% federal funding for subsidized housing to maintain tax exemptions, ensuring continued affordability and alignment with low-income housing missions.90% confidence

Sub-Topics Tax Incentives Affordable Housing Property Taxes

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in committee · Pennsylvania · Senate Mar 31, 2025

SB 473: 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 discount.

SB 473 amends Pennsylvania's 1971 Tax Reform Code to adjust discounts for businesses that pay sales and use tax on time. It directly affects businesses filing sales tax returns (monthly, quarterly, or semiannually) by offering two discount options: a flat fee per return ($25, $75, or $150 based on filing frequency) plus a percentage discount (1% on the first $1 million of taxable revenue, then 0.25% on amounts over $1 million). The bill replaces the previous discount structure with these specific, tiered provisions to incentivize prompt tax payments. The changes take effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax discounts to businesses for timely filing, reducing tax burden under the Tax Reform Code.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Apr 11, 2025

SB 615: An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for exemptions from taxation.

SB 615 adds a new tax exemption for Veterans of Foreign Wars (VFW) and American Legion chapters in Pennsylvania. The bill exempts their properties - including buildings, grounds, and social halls used for veterans' support activities - from county, municipal, and school property taxes, provided all income from these activities supports the organizations' charitable purposes. This change specifically applies to VFW and American Legion chapters founded and maintained through public or private charity. The exemption overrides other tax rules in the statute and takes effect 60 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts VFW/American Legion properties from property taxes, providing tax relief for charitable veterans' organizations.95% confidence ✓ VeteransSupports VeteransExempts VFW/American Legion properties from taxes to fund veteran support activities, directly advancing organizational resources for veterans' services.95% confidence

Sub-Topics Tax Incentives

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in committee · Pennsylvania · House Apr 30, 2025

HB 1355: 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 discount.

HB 1355 would increase tax discounts for businesses that file and pay Pennsylvania sales tax on time. Currently, businesses receive $25 for monthly filings, $75 for quarterly filings, and $150 for semiannual filings. The bill would double these amounts to $50, $150, and $300 per return, respectively. This change directly affects businesses required to collect and remit sales tax under Pennsylvania’s Tax Reform Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesDoubles tax discounts for timely filers, providing business tax relief under PA's Tax Reform Code, directly advancing fiscal responsibility for businesses.95% confidence

Sub-Topics Sales Tax Tax Incentives

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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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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 · House May 12, 2025

HB 1437: 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.

HB 1437 creates a temporary sales tax exemption in Pennsylvania for specific personal items during an annual window. It excludes clothing accessories, footwear, school supplies, computers/software, and certain bedding items from sales tax when purchased by individuals for nonbusiness use during the first Friday in August through the following Sunday. The Department of Revenue must post a list of qualifying items online by July 10 each year. This policy change directly affects individual consumers shopping for these items during the defined exclusion period.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax exemption for essential consumer items (clothing, school supplies, computers), providing direct tax relief to individuals during back-to-school season.95% confidence ✓ EducationSupports EducationExempts school supplies and computers/software from sales tax, reducing costs for families purchasing educational items and improving access to learning materials.85% confidence ✓ TechnologySupports TechnologyBill explicitly exempts computers/software from sales tax, making technology more affordable for individual consumers during a specific window, directly supporting technology adoption.80% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Jun 4, 2025

SB 831: An Act amending Title 51 (Military Affairs) of the Pennsylvania Consolidated Statutes, in disabled veterans' real estate tax exemption, further providing for exemption.

SB 831 modifies Pennsylvania's tax exemption for disabled veterans by expanding a property value reduction program. It provides tiered tax relief: veterans with a 10%+ service-connected disability (verified by the VA) receive $7,500 to $15,000 off their home's taxable value, depending on disability severity (10-29% to 70%+). This applies to veterans who own their primary residence solely, with a spouse, or as tenants by the entirety but do not qualify for the full exemption under existing law. The bill directly affects Pennsylvania veterans with military service-related disabilities who pay real estate taxes on their primary home.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands property tax exemption for disabled veterans, providing tiered tax relief (reducing taxable value by $7,500-$15,000) as a form of targeted tax relief.95% confidence ✓ VeteransSupports VeteransExpands tax relief for disabled veterans via tiered property value reduction, increasing accessible benefits for 10%+ service-connected disability veterans.95% confidence

Sub-Topics Tax Incentives Veteran Benefits Veteran Education Veteran Healthcare

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in committee · Pennsylvania · Senate Sep 4, 2025

SB 986: 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 Pennsylvania space economy.

SB 986 amends Pennsylvania's Tax Reform Code of 1971 to create a new tax credit under the PA EDGE economic development program specifically for businesses in the space economy. This provision would allow eligible space industry companies - such as those involved in satellite manufacturing, launch services, or space-related research - to claim tax credits for job creation and capital investments within Pennsylvania. The credits would reduce these businesses' state income tax liability, aiming to incentivize growth in the state's emerging space sector. The bill is currently referred to the Finance committee for further review.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for space industry businesses, reducing their state income tax liability under PA EDGE program to incentivize economic development.95% confidence ✓ TechnologySupports TechnologyCreates tax credits for space industry businesses (satellite manufacturing, launch services), directly promoting growth in technology sector through economic incentives.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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