Pennsylvania HB 34: An Act amending the act of July 31, 1968 (P.L.805, No.247), known as the Pennsylvania Municipalities Planning Code, in subdivision and land development, providing for nonbuilding lots.

Bill Text

PRINTER'S NO. 13
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 34
Session of
2025
INTRODUCED BY CONKLIN, SANCHEZ, GIRAL, HILL-EVANS, HARKINS AND
FLEMING, JANUARY 10, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 10, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax credit and tax benefit administration,
further providing for definitions; and providing for a
disaster lodging tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "tax credit" in section 1701-
A.1 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, is amended to read:
Section 1701-A.1. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Tax credit." A tax credit authorized under any of the
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following:
(1) Article XVII-B.
(2) Article XVII-D.
(3) Article XVII-E.
(4) Article XVII-G.
(5) Article XVII-H.
(6) Article XVII-I.
(7) Article XVII-J.
(8) Article XVII-K.
(8.1) Article XVII-L.
(9) Article XVIII.
(10) Article XVIII-B.
(11) Article XVIII-D.
(12) Article XVIII-E.
(13) Article XVIII-F.
(14) Article XVIII-G.
(14.1) Article XVIII-H.
(15) Article XIX-A.
(15.1) Article XIX-C.
(16) Article XIX-E.
(16.1) Article XIX-F.
(16.2) Article XIX-L.
(17) Section 2010.
(19) Article XX-B of the act of March 10, 1949 (P.L.30,
No.14), known as the Public School Code of 1949.
(20) The act of December 1, 2004 (P.L.1750, No.226),
known as the First Class Cities Economic Development District
Act.
(21) 12 Pa.C.S. Ch. 34 (relating to Infrastructure and
Facilities Improvement Program).
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(22) Any other program established by a law of this
Commonwealth in which a person applies for and receives a
credit against a tax. This paragraph shall not apply to a
credit against a tax liability as a result of an overpayment.
* * *
Section 2. The act is amended by adding an article to read:
ARTICLE XIX-L
DISASTER LODGING TAX CREDIT
Section 1901-L. Scope of article.
This article establishes the disaster lodging tax credit
program.
Section 1902-L. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Beneficiary." A resident of this Commonwealth whose primary
residence located within this Commonwealth was affected by a
disaster to whom a qualified hotel or recreational campground
provides a discount. The term shall not include a resident of
this Commonwealth for whom housing was made available, as a
result of a disaster, through a Federal or State disaster relief
program.
"Department." The Department of Revenue of the Commonwealth.
"Disaster." A man-made disaster or natural disaster that
represents a direct and immediate threat to the primary
residence of a beneficiary, such that the primary residence is
rendered uninhabitable or inaccessible.
"Discount." A discount of not more than 100% on
accommodations provided to a beneficiary by a qualified hotel or
recreational campground.
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"Man-made disaster." An industrial, nuclear or
transportation accident, sinkhole, explosion, conflagration,
power failure, natural resource shortage or other condition,
except enemy action, resulting from man-made causes, including
oil spills and other environmental contamination, which
threatens or causes substantial damage to property or
individuals, loss of life or other hardships.
"Natural disaster." A hurricane, tornado, storm, flood, high
water, wind-driven water, tidal wave, earthquake, landslide,
mudslide, snowstorm, drought, fire, sinkhole, explosion or other
catastrophe not resulting from a man-made cause which threatens
or causes substantial damage to property or individuals,
possible loss of life or other hardships.
"Qualified hotel." A hotel, as defined in section 209(a)
(1.4), that is located in this Commonwealth and that provides a
discount.
"Qualifying tax liability." A tax paid by a qualified hotel.
"Recreational campground." As follows:
(1) A lodging establishment located in this Commonwealth
organized to accommodate five or more separate, designated
campsites for shelter in either privately