Sen. Jake Corman

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; in personal income tax, further providing for classes of income, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors and for information statement for payees, providing for electronic payment, further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees; in corporate net income tax, further providing for definitions; in bank and trust company shares tax, further providing for definitions; in realty transfer tax, correcting a scrivener's error relating to credits against tax; in tax credit eligibility, further providing for definitions and for eligibility and providing for application and administration, for assessment, for administering agency training, for broker registration, for tax credit and tax benefit reports, for allocation of tax credits or tax benefits awarded upon appeal and for guidelines; in research and development tax credit, further providing for credit for research and development expenses, for carryover, carryback, refund and assignment of credit and for report to General Assembly; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for reissuance of film production tax credits, for definitions and for limitations and providing for Pennsylvania live events industry COVID-19 emergency assistance; further providing for application and approval of tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for extension for keystone opportunity expansion zone and further providing for additional keystone opportunity expansion zones; in mixed-use development tax credit, further providing for mixed-use development tax credits; in keystone innovations zones, further providing for keystone innovation zone tax credits and for annual report; in Pennsylvania Housing Tax Credit, further providing for Pennsylvania Housing Tax Credit and for annual report; in table game taxes, repealing provisions relating to expiration; in procedure and administration, further providing for petition for reassessment, for petition procedure and for review by board; in computer data center equipment incentive program, further providing for definitions and providing for applicability and for sales and use tax exemption program; in general provisions, further providing for bad checks, electronic funds transfers not credited upon transmission, additions to tax; imposing duties on the Department of Revenue; and making editorial changes.

An Act authorizing the Department of Environmental Protection to conduct a public comment process on and submit to the General Assembly a measure or action intended to abate, control or limit carbon dioxide emissions by imposing a revenue-generating tax or fee on carbon dioxide emissions.

An Act amending the act of June 28, 1935 (P.L.477, No.193), referred to as the Enforcement Officer Disability Benefits Law, further providing for disability benefits and for definitions.

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; and, in corporate net income tax, further providing for definitions.

An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in powers of department and local authorities, further providing for specific powers of department and local authorities.

An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in pupils and attendance, providing for assisting students experiencing education instability.

An Act amending the act of April 8, 1982 (P.L.310, No.87), referred to as the Recorder of Deeds Fee Law, further providing for county demolition funds.

An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in home rule and optional plan government, further providing for submission of question for election of government study commission and for limitation on enactment of ordinance or filing of petition.

An Act amending Title 71 (State Government) of the Pennsylvania Consolidated Statutes, in membership, credited service, classes of service, and eligibility for benefits relating to retirement for State employees and officers, further providing for mandatory and optional membership in the system and participation in the plan; and, in benefits, further providing for termination of annuities.

An Act amending the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, providing for COVID-19 record retention and for temporary regulatory flexibility authority.