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.
Sponsored bills
Maddy summarySB 707 amends the Tax Reform Code of 1971 regarding sales and use tax offenses. The bill clarifies advertising practices for businesses by stating that it is not a crime to include the sales tax amount in an advertised price. This is permitted provided the advertisement conspicuously states that the advertised price includes the sales tax. This change directly affects businesses and advertisers displaying prices for goods or services subject to sales tax.
Maddy summarySenate Resolution 103 aims to raise awareness for apraxia in Pennsylvania, a neurological speech disorder that makes it difficult for children and adults to produce speech sounds. The resolution seeks to highlight the importance of early intervention and strong support systems for those diagnosed with apraxia, while also emphasizing the need for further research into the condition.
Maddy summarySB 417 amends Pennsylvania's military affairs laws to expand the use and revenue generation capabilities of Fort Indiantown Gap. It authorizes the Adjutant General to lease portions of the Fort's land to private businesses that benefit the local community and military families, with generated revenue directed to a new fund. The bill also broadens the Fort's purpose to include emergency response training and quality-of-life programs for service members, veterans, and their families. A new restricted fund, the Service Members, Veterans and their Families Fund, is established to receive these revenues and donations, supporting these initiatives.
Maddy summarySR 98 is a resolution that designates the week of May 18 through 24, 2025, as "Emergency Medical Services Week" in Pennsylvania. This action aims to recognize the vital public service and lifesaving care provided by emergency medical services teams and providers across the state.
Maddy summaryThis bill amends Pennsylvania law concerning vehicle offenses and judicial sentencing. It allows courts to impose a fixed sentence for certain minor vehicle offenses with a maximum confinement of 90 days or less. The bill also sets specific imprisonment terms for individuals convicted of driving with a suspended license due to DUI-related issues. Additionally, it streamlines the application process for an ignition interlock limited license and requires interlock vendors to report violations, which could extend the period a user is required to use the device.
Maddy summarySenate Bill 703 amends Pennsylvania's Liquor Code to allow licensed limited wineries to obtain a new "farm winery distillers permit." This permit enables these wineries to distill brandy, but only for the purpose of fortifying their own wines. Wineries must use grapes and fruits grown on their own premises for the brandy, and they are prohibited from selling or transferring the distilled brandy to other individuals or businesses. The permit requires an annual fee of $250 and is issued at the discretion of the Liquor Control Board.
Maddy summarySenate Bill 705 amends the Pennsylvania Election Code regarding applications for official mail-in ballots. The bill specifies that only the Department of State or a county board of election may send an application for an official mail-in ballot to a qualified elector. It also removes the existing provisions for a permanent mail-in voting list, meaning voters can no longer opt to automatically receive mail-in ballot applications for all elections. These changes directly affect registered voters who use mail-in ballots and the process by which they receive applications.
Maddy summarySenate Bill 696 amends Pennsylvania's vehicle code regarding special speed limitations in school zones. The bill clarifies that the 15 miles per hour speed limit within a school zone can be enforced during regular school hours. This enforcement is permissible regardless of whether students are allowed to walk to and from the school located within that zone. The change aims to ensure consistent application of school zone speed limits based on a school's operational hours, affecting drivers in those areas.
Maddy summarySR 97 is a resolution that formally recognizes the week of May 11 through 17, 2025, as "National Police Week" and designates May 5, 2025, as "Police Officers' Memorial Day" in Pennsylvania. This resolution honors the memory of police officers who have died in the line of duty within the Commonwealth.