Bill Title: 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.

Spectrum: Slight Partisan Bill (Republican 20-8)

Status: (Passed) 2021-06-30 - Act No. 25 of 2021 [HB952 Detail]

Text: Latest bill text (Amended) [PDF]

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Sponsors

Name	Type	Sponsorship	District	Financial	Encyclopedia	Biography
Representative Donna Oberlander [R]	Primary	Sponsored Bills	HD-063	FollowTheMoney	Ballotpedia	VoteSmart
Representative Marci Mustello [R]	Cosponsor	Sponsored Bills	HD-011	FollowTheMoney	Ballotpedia	VoteSmart
Representative Aaron Kaufer [R]	Cosponsor	Sponsored Bills	HD-120	FollowTheMoney	Ballotpedia	VoteSmart
Representative David Millard [R]	Cosponsor	Sponsored Bills	HD-109	FollowTheMoney	Ballotpedia	VoteSmart
Representative Mark Longietti [D]	Cosponsor	Sponsored Bills	HD-007	FollowTheMoney	Ballotpedia	VoteSmart
Representative Robert James [R]	Cosponsor	Sponsored Bills	HD-064	FollowTheMoney	Ballotpedia	VoteSmart
Representative Ed Neilson [D]	Cosponsor	Sponsored Bills	HD-174	FollowTheMoney	Ballotpedia	VoteSmart
Representative Stanley Saylor [R]	Cosponsor	Sponsored Bills	HD-094	FollowTheMoney	Ballotpedia	VoteSmart
Representative Tina Pickett [R]	Cosponsor	Sponsored Bills	HD-110	FollowTheMoney	Ballotpedia	VoteSmart
Representative Thomas Sankey [R]	Cosponsor	Sponsored Bills	HD-073	FollowTheMoney	Ballotpedia	VoteSmart
Representative Aaron Bernstine [R]	Cosponsor	Sponsored Bills	HD-008	FollowTheMoney	Ballotpedia	VoteSmart
Representative Daryl Metcalfe [R]	Cosponsor	Sponsored Bills	HD-012	FollowTheMoney	Ballotpedia	VoteSmart
Representative James Marshall [R]	Cosponsor	Sponsored Bills	HD-014	FollowTheMoney	Ballotpedia	VoteSmart
Representative Jeff Wheeland [R]	Cosponsor	Sponsored Bills	HD-083	FollowTheMoney	Ballotpedia	VoteSmart
Representative Christopher Sainato [D]	Cosponsor	Sponsored Bills	HD-009	FollowTheMoney	Ballotpedia	VoteSmart
Senator Frank Farry [R]	Cosponsor	Sponsored Bills	SD-006	FollowTheMoney	Ballotpedia	VoteSmart
Representative Shelby Labs [R]	Cosponsor	Sponsored Bills	HD-143	FollowTheMoney	Ballotpedia	VoteSmart
Representative Natalie Mihalek [R]	Cosponsor	Sponsored Bills	HD-040	FollowTheMoney	Ballotpedia	VoteSmart
Representative Timothy Hennessey [R]	Cosponsor	Sponsored Bills	HD-026	FollowTheMoney	Ballotpedia	VoteSmart
Representative Dan Williams [D]	Cosponsor	Sponsored Bills	HD-074	FollowTheMoney	Ballotpedia	VoteSmart
Representative Joseph Ciresi [D]	Cosponsor	Sponsored Bills	HD-146	FollowTheMoney	Ballotpedia	VoteSmart
Representative Robert Kauffman [R]	Cosponsor	Sponsored Bills	HD-089	FollowTheMoney	Ballotpedia	VoteSmart
Representative Melissa Shusterman [D]	Cosponsor	Sponsored Bills	HD-157	FollowTheMoney	Ballotpedia	VoteSmart
Representative Kristine Howard [D]	Cosponsor	Sponsored Bills	HD-167	FollowTheMoney	Ballotpedia	VoteSmart
Representative Steven Malagari [D]	Cosponsor	Sponsored Bills	HD-053	FollowTheMoney	Ballotpedia	VoteSmart
Representative Lori Mizgorski [R]	Cosponsor	Sponsored Bills	HD-030	FollowTheMoney	Ballotpedia	VoteSmart
Representative Craig Williams [R]	Cosponsor	Sponsored Bills	HD-160	FollowTheMoney	Ballotpedia	VoteSmart
Representative Tarah Toohil [R]	Cosponsor	Sponsored Bills	HD-116	FollowTheMoney	Ballotpedia	VoteSmart

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