Pennsylvania SB 384: An Act amending the act of April 16, 1992 (P.L.155, No.28), known as the Assessors Certification Act, repealing provisions relating to nonapplicability; and providing for assessors in counties of the first class.

Bill Text

PRINTER'S NO. 395
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 384
Session of
2025
INTRODUCED BY MASTRIANO, ARGALL, SCHWANK, J. WARD, CULVER,
MILLER AND DUSH, MARCH 17, 2025
REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT,
MARCH 17, 2025
AN ACT
Providing for the creation of keystone opportunity dairy zones
to facilitate the economic development of Pennsylvania's
dairy industry; authorizing expenditures; providing tax
exemptions, tax deductions, tax abatements and tax credits;
creating additional obligations of the Commonwealth and local
governmental units; prescribing powers and duties of certain
State and local departments, agencies and officials; and
imposing penalties.
TABLE OF CONTENTS
Chapter 1. Preliminary Provisions
Section 101. Short title.
Section 102. Legislative findings.
Section 103. Definitions.
Chapter 3. Keystone Opportunity Dairy Zones
Section 301. Keystone opportunity dairy zones.
Section 302. Application.
Section 303. Review.
Section 304. Criteria for authorization of zone.
Section 305. Zone limitations.
Section 306. Residency.
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Section 307. Annual certification.
Section 308. Forms.
Chapter 5. State Taxes
Subchapter A. General Provisions
Section 501. State taxes.
Subchapter B. Particular State Taxes
Section 511. Sales and use tax.
Section 512. Personal income tax.
Section 513. Residency considerations.
Section 514. Corporate net income tax.
Chapter 7. Local Taxes
Section 701. Local taxes.
Section 702. Real property tax.
Section 703. Local earned income and net profits taxes and
business privilege taxes.
Section 704. Mercantile license tax.
Section 705. Local sales and use tax.
Chapter 9. Administration of Tax Provisions
Section 901. Transferability.
Section 902. Recapture.
Section 903. Delinquent or deficient State or local taxes.
Section 904. Code compliance.
Section 905. Appeals.
Section 906. Notice requirements.
Section 907. Application time.
Chapter 11. Procedures for Zones
Section 1101. Keystone opportunity dairy zone prioritizations.
Section 1102. Reporting.
Section 1103. Other Commonwealth tax credits.
Section 1104. Monitoring data.
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Chapter 13. Miscellaneous Provisions
Section 1301. Illegal activity.
Section 1302. Rules and regulations.
Section 1303. Compliance.
Section 1304. Penalties.
Section 1305. Construction.
Section 1306. Severability.
Section 1307. Repeals.
Section 1308. Applicability.
Section 1309. Effective date.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
CHAPTER 1
PRELIMINARY PROVISIONS
Section 101. Short title.
This act shall be known and may be cited as the Keystone
Opportunity Dairy Zone Act.
Section 102. Legislative findings.
The General Assembly finds and declares as follows:
(1) Dairy farmers are a vital, integral and
irreplaceable part of the agricultural heritage of this
Commonwealth.
(2) Dairy farmers contribute to the continued economic
health of this Commonwealth's agricultural sector, provide
jobs and pay taxes, provide local and sustainable food
products for nourishment and enjoyment and promote the
preservation of farmland in the public interest of all
residents of this Commonwealth.
(3) The continued viability of dairy farming is in the
best interest of the residents of this Commonwealth.
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(4) In light of continued economic forces and market
pressures, the long-term viability of dairy farming requires
coordinated efforts by private and public entities to ensure
economic viability and ensure the continuation of the
significant contributions dairy farmers make to the economic
and social life of this Commonwealth.
(5) The long-term economic viability of dairy farming
requires the cooperative involvement of residents,
businesses, State and local elected officials and community
organizations.
(6) It is in the best interest of this Commonwealth to
assist and encourage the creation of zones to accomplish the
purposes of this act.
Section 103. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Applicant." A resident or business that submits or intends
to submit a zone application to the department.
"Business." An association, partnership, cooperative,
corporation, sole proprietorship, limited liability company or
employer.
"Dairy processing facility." A factory or plant directly and
primarily involved in processing, refining or manufacturing raw
milk which is at least 75% Pennsylvania milk or Pennsylvania
milk products into milk, butter, milk powder, cheese, yogurt,
ice cream, sour cream or a value-added dairy product intended
for the wholesale or retail market.
"Department." The Department of Community and Economic
Development of t