Pennsylvania HB 1575: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for factory or mill building economic revitalization.

Bill Text

PRINTER'S NO. 1873
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1575
Session of
2025
INTRODUCED BY FREEMAN, SAMUELSON, SCHLOSSBERG, NEILSON, PIELLI,
KHAN, GALLAGHER, CEPEDA-FREYTIZ, PROBST, SHUSTERMAN, OTTEN,
INGLIS, PASHINSKI AND MERSKI, JUNE 9, 2025
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 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 factory
or mill building economic revitalization.
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:
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"Tax credit." A tax credit authorized under any of the
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.
(8.2) Article XVII-M.
(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.
(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
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Facilities Improvement Program).
(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 XVII-M
FACTORY OR MILL BUILDING
ECONOMIC REVITALIZATION
Section 1701-M. 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:
"Building." A factory or mill complex that:
(1) was constructed prior to January 1, 1973;
(2) has at least one floor, excluding a basement;
(3) has been, is or will be used primarily for
manufacturing, processing, wholesale trade and other
commercial purposes and may be adaptively reused for
residential, commercial, cultural, institutional or
industrial uses or any combination thereof;
(4) is proposed for substantial rehabilitation;
(5) has been at a minimum 75% vacant for a minimum of 24
months at the time of submission of a request under section
1702-M by the municipality in which the factory or mill
complex is located;
(6) is designated by the municipality for consideration
as a program-eligible building as provided in this article;
and
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(7) meets any other requirement established by the
department.
"Building owner." An individual, partnership, corporation,
limited liability company or other entity which is the owner of
record of a program-eligible building and may include one or
more successors in title to the owner of the building at the
time the building received written notice of final designation
as a program-eligible building in accordance with section 1703-
M. The term includes the owner of a leasehold interest with a
minimum term of 30 years, with respect to which a memorandum of
lease has been recorded in the office of the recorder of deeds
of the county.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Factory or mill complex." One or more factory or mill
buildings, located on the same or contiguous parcels of land,
each of which, at one time, had the same owner or owners.
"Program-eligible building." A building with respect to
which the department has issued a written notice of final
designation as a program-eligible building in accordance with
section 1703-M.
"Qualified tax liability." Tax liability imposed on a
taxpayer