Maddy summarySB 722 amends Pennsylvania's Tax Reform Code to modify how "net profits" are calculated for personal income tax purposes. The bill updates the rules for deducting start-up expenditures and introduces new provisions for combining net profits and losses from different businesses. It establishes specific netting rules for "small businesses" and "non-small businesses," allowing small businesses to carry over net losses for up to twenty years. This legislation directly affects individuals who report income or losses from their business or professional activities, particularly those operating small businesses, for state personal income tax. These changes will apply to tax years beginning after December 31, 2024.
Sen. Jarrett Coleman
Sponsored bills
Maddy summarySB 717 amends Pennsylvania's Tax Reform Code to adjust sales and use tax exclusions for consumers. The bill updates an existing sales tax exclusion for personal computers, tablets, and related devices with a sales price of up to $1,500 by setting an annual tax-free period from the first to the third Saturday in August. It also creates a new sales tax exclusion for various school supplies, art supplies, and instructional materials, provided each item costs $50 or less. These exclusions apply to individual purchasers for nonbusiness use during the specified August timeframe, effectively establishing an annual sales tax holiday for these items.
Maddy summarySB 687 amends Pennsylvania's procurement laws to update how public construction projects are managed by government agencies and State-related institutions. The bill establishes a new framework, Chapter 32, which defines and mandates the use of specific "project delivery methods," such as design-build or construction management at-risk, for public building projects costing over $4,000. It repeals and replaces the older "Separations Act" of 1913, consolidating the rules for public construction procurement. This aims to standardize and modernize the options available for project delivery in the Commonwealth.
Maddy summarySB 607 requires Pennsylvania gas stations to display clear labels on fuel dispensers showing the exact federal and state taxes charged for both gasoline and diesel fuel. Retailers must list six specific tax amounts: federal gasoline tax, state gasoline tax, federal diesel tax, state diesel tax, and their combined totals. The Pennsylvania Department of Agriculture will design and maintain these labels at no cost to businesses, updating them when tax rates change. This law directly affects fuel retailers by mandating transparent disclosure of existing tax rates to consumers at the point of sale.
Maddy summarySB 557 amends Pennsylvania's statutory rules of construction to limit how state agencies interpret vague laws. It directly affects Commonwealth departments, agencies, boards, and commissions by prohibiting them from using ambiguous language in statutes to expand their own authority or justify expansive interpretations. The bill explicitly states that courts cannot defer to agency interpretations of unclear laws or allow agencies to claim implicit rulemaking power from ambiguity, applying this rule to all judicial reviews of agency actions under Pennsylvania law.
Maddy summarySB 606 requires Pennsylvania school boards and intermediate unit boards to post job offers for specific leadership roles online before final approval. It mandates that offers for district superintendent, assistant superintendent, associate superintendent, principal, or intermediate unit executive director positions must be published on a public website, including salary and contract terms, at least two weeks after the offer is made. This applies to all school districts and intermediate units covered by the Public School Code of 1949. The bill aims to increase transparency in the hiring process for these key educational leadership positions. The bill is currently pending in the Education committee.
Maddy summarySB 554, the Public Official and Public Employee Expense Reimbursement Act, requires Pennsylvania public officials and employees to submit itemized receipts for travel expenses and limits reimbursements to federal per diem rates set by the IRS. It directly affects all Commonwealth employees and elected/appointed officials who incur travel costs while performing duties. The key provision mandates written itemized receipts (listing each cost separately) and ties reimbursement amounts to federal guidelines, preventing excessive payments. This bill takes effect 60 days after enactment and applies to all state government departments, agencies, and branches.
Maddy summaryThis resolution (SR 68) urges the U.S. Congress to cooperate with federal efforts to eliminate the U.S. Department of Education. It states Pennsylvania seeks to exercise its state authority over education, arguing federal mandates limit the state's ability to address local needs like teacher shortages and student outcomes. The resolution cites Pennsylvania's constitutional duty to provide public education and claims federal education funding (e.g., $15 billion in Title I) could be redirected to state priorities if the Department of Education is dismantled. As a non-binding resolution, it does not change federal law but expresses Pennsylvania's position on education policy.
Maddy summarySB 471 requires Pennsylvania prosecutors to notify U.S. Immigration and Customs Enforcement (ICE) if they learn during a criminal case that a defendant is not a U.S. citizen or is present in violation of immigration law (8 U.S.C. Ch. 12). This applies directly to criminal defendants whose citizenship status or immigration status is confirmed during proceedings. The key mechanism mandates that prosecutors must provide this notification "at any point during the course of a criminal proceeding" upon obtaining such information. The bill takes effect 60 days after passage, making it a procedural change for law enforcement coordination in criminal cases involving immigration status.
Maddy summaryThis resolution honors Senator Mary Jo White's life and service in the Pennsylvania Senate, expressing condolences to her family. It recognizes her work on environmental policy, advocacy for women's rights, and her role as the first woman elected to Senate Republican leadership. The resolution serves as a formal tribute to her career and legacy without creating any new laws or policies.