Pennsylvania HB 1453: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for carryover, carryback and assignment of credit.

Bill Text

PRINTER'S NO. 1701
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1453
Session of
2025
INTRODUCED BY SHUSTERMAN, HILL-EVANS, GIRAL, MIHALEK, HANBIDGE,
SANCHEZ, KINKEAD, KAZEEM, HOHENSTEIN, D. WILLIAMS, MAYES,
CIRESI AND O'MARA, MAY 13, 2025
REFERRED TO COMMITTEE ON FINANCE, MAY 13, 2025
AN ACT
Providing for food desert opportunity zones and for food desert
opportunity zone tax credits; and imposing powers and duties
on the Department of Community and Economic Development and
the Department of Revenue.
TABLE OF CONTENTS
Chapter 1. Preliminary Provisions
Section 101. Short title.
Section 102. Definitions.
Chapter 3. Food Desert Opportunity Zones
Section 301. Food desert opportunity zones.
Section 302. Application.
Section 303. Review.
Section 304. Qualified healthy food retail outlet.
Section 305. Decertification.
Chapter 5. Tax Credit
Section 501. Food desert opportunity tax credit.
Section 502. Transferability.
Section 503. Recapture.
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Section 504. Delinquent or deficient State or local taxes.
Section 505. Code compliance.
Section 506. Appeals.
Section 507. Notice requirements.
Section 508. Application time.
Chapter 7. Miscellaneous Provisions
Section 701. Illegal activity.
Section 702. Rules and regulations.
Section 703. Compliance.
Section 704. Penalties.
Section 705. Construction.
Section 706. Applicability.
Section 707. 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 Food Desert
Opportunity Zone Act.
Section 102. 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:
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Food desert." A low-income census tract where a substantial
number or share of residents have low access to a healthy food
retail outlet.
"Healthy food retail outlet." A supermarket or large grocery
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store.
"Low access to a healthy food retail outlet." The following:
(1) More than one mile from a supermarket or large
grocery store in urban areas.
(2) More than 10 miles from a supermarket or large
grocery store in rural areas.
"Low-income census tract." A census tract where:
(1) the poverty rate for that tract is at least 20%;
(2) for tracts not located within a metropolitan area,
the median family income for the tract does not exceed 80% of
Statewide median family income; or
(3) for tracts located within a metropolitan area, the
median family income for the tract does not exceed 80% of the
greater of Statewide median family income or the metropolitan
area median family income.
"Tax credit." A food desert opportunity tax credit under
section 501.
"Zone." A food desert opportunity zone established under
section 301(a).
CHAPTER 3
FOOD DESERT OPPORTUNITY ZONES
Section 301. Food desert opportunity zones.
(a) Establishment.--A program providing for food desert
opportunity zones is established within the department.
(b) Criteria for zone.--A zone shall be comprised of a low-
income census tract where at least 33% of the tract's population
or a minimum of 500 people in the tract have low access to a
healthy food retail outlet.
(c) Zone authorization.--The department shall authorize not
more than 12 zones in this Commonwealth. Healthy food retail
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outlets within a zone that are qualified under this act shall be
entitled to a tax credit for a period not to exceed five years
beginning January 1, 2026, and ending on or before December 31,
2030.
Section 302. Application.
(a) Initial application.--One or more political subdivisions
in a low-income census tract, or a designee of one or more
political subdivisions, may apply to the department to designate
the low-income census tract as a zone.
(b) Participation limitation.--A political subdivision shall
not be a part of more than one proposed zone, unless the
department agrees that two zones will bring additional benefit
to the residents of the political subdivision.
(c) Application limitation.--A political subdivision may
submit only one application to the department for the
authorization of a zone.
(d) Form and manner.--The application shall be in a form and
manner as prescribed by the department.
Section 303. Review.
(a) Action of department.--The department, in consultation
with the Department of Revenue, shall review all completed
applications submitted under section 302. An application for
authorization of a zone must be received by the department on or
before September 30, 2025, in order to be considered by the
department.
(b) Process.--The department shall authorize up to 12 zones
from app