Pennsylvania HB 2193: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for deer processor's tax credit.

Bill Text

PRIOR PRINTER'S NO. 2862 PRINTER'S NO. 3610
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2193
Session of
2026
INTRODUCED BY PASHINSKI, HILL-EVANS, FREEMAN, ZIMMERMAN, MADDEN,
CEPEDA-FREYTIZ, GOUGHNOUR, BURGOS AND CAUSER,
FEBRUARY 3, 2026
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 16, 2026
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," providing for deer processor's tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-M
DEER PROCESSOR'S TAX CREDIT
Section 1701-M. Scope of article.
This article relates to a deer processor's tax credit.
Section 1702-M. Definitions.
The following words and phrases when used in this article
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shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Accepting registered public charity." An institution that
meets the criteria under section 5 of the act of November 26,
1997 (P.L.508, No.55), known as the Institutions of Purely
Public Charity Act, and accepts venison as a means of feeding
the hungry.
"Department." The Department of Revenue of the Commonwealth.
"Pass-through entity." Any of the following:
(1) A partnership, limited partnership, limited
liability company, business trust or other unincorporated
entity that for Federal income tax purposes is taxable as a
partnership.
(2) A Pennsylvania S corporation.
"Qualified processing expense." The expense a processor
incurs as a result of processing a single deer, from which the
meat is being donated for the sole purpose of human consumption.
"Qualified tax liability."
(1) The liability for taxes imposed under Article III,
IV or VI III OR IV .
(2) The term includes the liability for taxes imposed
under Article III on a shareholder of a pass-through entity.
"Tax credit." The deer processor's tax credit authorized
under this article.
"Taxpayer."
(1) An entity subject to tax under Article III, IV or VI
III OR IV .
(2) The term includes the shareholder, owner or member
of a pass-through entity that applies for or receives a tax
credit.
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Section 1703-M. Tax credit for qualified processing expense.
(a) Application.--
(1) A taxpayer may apply for a tax credit as provided in
this article if the taxpayer incurs a qualified processing
expense while donating the taxpayer's service to an
individual who wishes to donate all of the consumable venison
from a single deer to an accepting registered public charity.
(2) By September 15, the taxpayer described in paragraph
(1) must submit an application to the department for a
qualified processing expense incurred in the taxable year
that ended in the prior calendar year.
(b) Accountability.--The qualifying processor must retain
for recordkeeping purposes each appropriate Pennsylvania Game
Commission numbered and issued ear tag that is affixed to each
deer being donated.
(c) Receipt.--
(1) Subject to paragraph (2), a taxpayer that is
qualified under subsection (a) shall receive a tax credit for
the taxable year in the amount of $100 per deer processed.
(2) The maximum tax credit amount which a taxpayer that
is qualified under subsection (a) shall receive may not
exceed $5,000 for the taxable year.
(d) Notification.--By December 15 of the calendar year
following the close of the taxable year during which the
qualified processing expense was incurred, the department shall
notify the taxpayer of the amount of the taxpayer's tax credit
approved by the department.
Section 1704-M. Carryover, carryback, refund and application of
tax credit.
(a) Carryover.-- If a taxpayer cannot use the entire amount
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of the tax credit for the taxable year in which the tax credit
is first approved, the excess may be carried over to succeeding
taxable years and used as a credit against the qualified tax
liability of the taxpayer for those taxable years. The following
apply to the carryover:
(1) Each time that the tax credit is carried over to a
succeeding taxable year, it is to be reduced by the amount
that was used as a credit during the immediately preceding
taxable year.
(2) The tax credit may be c