Pennsylvania HB 2129: An Act amending Title 44 (Law and Justice) of the Pennsylvania Consolidated Statutes, providing for prohibition on law enforcement use of chemical weapons.

Bill Text

PRINTER'S NO. 2755
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2129
Session of
2026
INTRODUCED BY PIELLI, KHAN, SHUSTERMAN, HILL-EVANS, HOHENSTEIN,
PROBST, WEBSTER, VITALI, CIRESI, BOROWSKI, MALAGARI, CEPEDA-
FREYTIZ, WAXMAN, KAZEEM, RIVERA, D. WILLIAMS, HANBIDGE AND
FREEMAN, JANUARY 12, 2026
REFERRED TO COMMITTEE ON ENERGY, JANUARY 12, 2026
AN ACT
Amending Title 58 (Oil and Gas) of the Pennsylvania Consolidated
Statutes, in unconventional gas well fee, repealing
provisions relating to expiration; imposing a natural gas
tax; and imposing penalties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2318 of Title 58 of the Pennsylvania
Consolidated Statutes is repealed:
[§ 2318. Expiration.
(a) Notice.--The Secretary of the Commonwealth shall, upon
the imposition of a severance tax on unconventional gas wells in
this Commonwealth, submit for publication in the Pennsylvania
Bulletin notice of the imposition.
(b) Date.--This chapter shall expire on the date of the
publication of the notice under subsection (a).]
Section 2. Title 58 is amended by adding a part to read:
PART IV
TAXATION
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Chapter
41. (Reserved)
43. Severance Tax
CHAPTER 41
(Reserved)
CHAPTER 43
SEVERANCE TAX
Sec.
4301. Scope of chapter.
4302. Definitions.
4303. Imposition of tax.
4304. Impact fee credits.
4305. Registration.
4306. Meters.
4307. Assessments.
4308. Time for assessment.
4309. Extension of assessment period.
4310. Reassessments.
4311. Interest.
4312. Penalties.
4313. Administration of tax.
4314. Criminal acts.
4315. Abatement of additions or penalties.
4316. Bulk and auction sales.
4317. Collection upon failure to request reassessment, review
or appeal.
4318. Tax liens.
4319. Tax suit reciprocity.
4320. Service.
4321. Refunds.
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4322. Refund petition.
4323. Rules and regulations.
4324. Recordkeeping.
4325. Examinations.
4326. Unauthorized disclosure.
4327. Cooperation with other governments.
4328. Bonds.
4329. Prohibition.
4330. Future agreements.
4331. Stripper wells.
4332. Deposit of proceeds.
§ 4301. Scope of chapter.
This chapter relates to taxation of the severance of natural
gas.
§ 4302. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Mcf." A unit of measurement expressed by 1,000 cubic feet.
"Natural gas." As defined in section 2301 (relating to
definitions).
"Person." A natural person, corporation, fiduciary,
association or other entity. The term includes the Commonwealth
and any political subdivision, instrumentality and authority of
the Commonwealth.
"Producer." As defined in section 2301.
"Reporting period." A calendar month in which natural gas is
severed.
"Secretary." The Secretary of Revenue of the Commonwealth.
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"Sever." Extract or otherwise remove natural gas from the
soil or water of this Commonwealth.
"Storage field." A natural formation or other site that is
used to store natural gas that did not originate from and has
been transplanted into the formation or site.
"Stripper well." A natural gas well incapable of producing
more than 90 units of natural gas each day of the calendar month
immediately preceding the reporting period, including production
from all zones and multilateral well bores at a single well,
without regard to whether the production is separately metered.
"Trigger date." The date that is 60 days after the effective
date of this section.
"Unconventional gas well." As defined in section 2301.
"Unit." One thousand cubic feet of natural gas measured at
the wellhead at a temperature of 60 º Fahrenheit and an absolute
pressure of 14.73 pounds per square inch in accordance with
American Gas Association standards and according to Boyle's law
for the measurement of gas under varying pressures with
deviations as follows:
(1) The average absolute atmospheric pressure shall be
assumed to be 14.4 pounds to the square inch, regardless of
elevation or location of point of delivery above sea level or
variations in atmospheric pressure.
(2) The temperature of the gas passing the meters shall
be determined by the continuous use of a recording
thermometer installed to properly record the temperature of
gas flowing through the meters. The arithmetic average of the
temperature recorded each 24-hour day shall be used in
computing gas volumes. If a recording thermometer is not
installed, or is installed and not operating properly, an
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average flowing temperature of 60 º Fahrenheit shall be used
in computing gas volume.
(3) The