PA HB262 | 2019-2020 | Regular Session

Status

Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 14-4)
Status: Passed on June 28 2019 - 100% progression
Action: 2019-06-28 - Act No. 13
Text: Latest bill text (Amended) [PDF]

Summary

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 definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass-through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed-use development tax credit, further providing for mixed-use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.

Tracking Information

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Title

In sales and use tax, further providing for definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass-through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed-use development tax credit, further providing for mixed-use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.

Sponsors


Roll Calls

2019-06-28 - House - House Floor: HB 262 PN 2266, CONCUR (Y: 194 N: 3 NV: 0 Abs: 5) [PASS]
2019-06-27 - House - House Rules: Re-report Bill As Committed (Y: 33 N: 0 NV: 0 Abs: 0) [PASS]
2019-06-27 - Senate - Senate Floor: HB 262 PN 2266, FINAL PASSAGE (Y: 44 N: 6 NV: 0 Abs: 0) [PASS]
2019-06-26 - Senate - Senate Appropriations: Reported as Amended (Y: 23 N: 1 NV: 0 Abs: 0) [PASS]
2019-06-18 - Senate - Senate Finance: Reported as Committed (Y: 8 N: 3 NV: 0 Abs: 0) [PASS]
2019-04-15 - House - House Appropriations: Re-report Bill As Committed (Y: 36 N: 0 NV: 1 Abs: 0) [PASS]
2019-04-15 - House - House Floor: HB 262 PN 233, FP (Y: 180 N: 18 NV: 0 Abs: 4) [PASS]
2019-03-27 - House - House Finance: Report Bill As Committed (Y: 15 N: 8 NV: 2 Abs: 0) [PASS]
2019-03-27 - House - House Finance: Adopt Amendment A00140 (Y: 9 N: 13 NV: 3 Abs: 0) [FAIL]

History

DateChamberAction
2019-06-28HouseAct No. 13
2019-06-28HouseApproved by the Governor
2019-06-28HousePresented to the Governor
2019-06-28HouseSigned in Senate
2019-06-28HouseSigned in House
2019-06-28HouseHouse concurred in Senate amendments (194-3)
2019-06-27HouseRe-reported on concurrence, as committed
2019-06-27HouseReferred to RULES
2019-06-27HouseIn the House
2019-06-27SenateThird consideration and final passage (44-6)
2019-06-26SenateRe-reported as amended
2019-06-26SenateRe-referred to APPROPRIATIONS
2019-06-19SenateSecond consideration
2019-06-18SenateFirst consideration
2019-06-18SenateReported as committed
2019-04-22SenateReferred to FINANCE
2019-04-15SenateIn the Senate
2019-04-15HouseThird consideration and final passage (180-18)
2019-04-15HouseRe-reported as committed
2019-04-09HouseRe-committed to APPROPRIATIONS
2019-04-09HouseSecond consideration
2019-04-08HouseRemoved from table
2019-03-27HouseLaid on the table
2019-03-27HouseFirst consideration
2019-03-27HouseReported as committed
2019-01-29HouseReferred to FINANCE

Pennsylvania State Sources

TypeSource
Summaryhttps://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2019&sind=0&body=H&type=B&bn=262
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2019&sessInd=0&billBody=H&billTyp=B&billNbr=0262&pn=0233
Texthttp://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2019&sessInd=0&billBody=H&billTyp=B&billNbr=0262&pn=2266
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2019&sInd=0&cteeCde=16&theDate=03/27/2019&RollCallId=218
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2019&sInd=0&cteeCde=16&theDate=03/27/2019&RollCallId=219
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2019&sess_ind=0&rc_body=H&rc_nbr=182
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2019&sInd=0&cteeCde=4&theDate=04/15/2019&RollCallId=270
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummary.cfm?sYear=2019&sInd=0&chamber=S&cteeCde=25&theDate=06/18/2019&RollCallId=338
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummary.cfm?sYear=2019&sInd=0&chamber=S&cteeCde=3&theDate=06/26/2019&RollCallId=467
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2019&sess_ind=0&rc_body=S&rc_nbr=240
Roll Callhttp://www.legis.state.pa.us/cfdocs/legis/RCC/PUBLIC/listVoteSummaryH.cfm?sYear=2019&sInd=0&cteeCde=44&theDate=06/27/2019&RollCallId=994
Roll Callhttp://www.legis.state.pa.us/CFDOCS/Legis/RC/Public/rc_view_action2.cfm?sess_yr=2019&sess_ind=0&rc_body=H&rc_nbr=640

Bill Comments

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