Pennsylvania HB 2027: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, repealing provisions relating to definitions, to withholding tax requirement for nonemployer payors, to information statement for nonemployer payors, to information statement for payees, to time for filing payors' returns, to payment of taxes withheld for nonemployer payors, to payor's liability for withheld taxes, to payor's failure to withhold, to amount of withholding tax, to treatment of nonresident partners, members or shareholders, to withholding on income and to annual withholding statement and further providing for requirements concerning returns, notices, records and statements and for additions, penalties and fees.

Bill Text

PRINTER'S NO. 2585
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2027
Session of
2025
INTRODUCED BY GROVE, KUZMA AND JAMES, NOVEMBER 10, 2025
REFERRED TO COMMITTEE ON APPROPRIATIONS, NOVEMBER 12, 2025
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled
"An act relating to the finances of the State government;
providing for cancer control, prevention and research, for
ambulatory surgical center data collection, for the Joint
Underwriting Association, for entertainment business
financial management firms, for private dam financial
assurance and for reinstatement of item vetoes; providing for
the settlement, assessment, collection, and lien of taxes,
bonus, and all other accounts due the Commonwealth, the
collection and recovery of fees and other money or property
due or belonging to the Commonwealth, or any agency thereof,
including escheated property and the proceeds of its sale,
the custody and disbursement or other disposition of funds
and securities belonging to or in the possession of the
Commonwealth, and the settlement of claims against the
Commonwealth, the resettlement of accounts and appeals to the
courts, refunds of moneys erroneously paid to the
Commonwealth, auditing the accounts of the Commonwealth and
all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," in general budget implementation, further
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providing for executive offices.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1712-E of the act of April 9, 1929
(P.L.343, No.176), known as The Fiscal Code, is amended by
adding a subsection to read:
Section 1712-E. Executive Offices.
* * *
(g) Public Sector Workplace Safety Equipment Account.- -
(1) The Public Sector Workplace Safety Equipment Account
is established as a restricted account in the General Fund.
(2) No later than October 1, 2025, the Secretary of the
Budget shall transfer to the account under paragraph (1)
amounts unexpended from appropriations from the General Fund
to agencies under the Governor's jurisdiction for general
government operations for fiscal years beginning prior to
July 1, 2024, in amounts not to exceed $3,800,000. Before
making a transfer under this paragraph, the Secretary of the
Budget shall:
(i) transmit notice of the proposed transfer amount
to the Legislative Reference Bureau for publication in
the next available issue of the Pennsylvania Bulletin ;
a nd
(ii) provide a notice of the proposed transfer to
the chairperson and minority chairperson of the
Appropriations Committee of the Senate and the
chairperson and minority chairperson of the
Appropriations Committee of the House of Representatives.
(3) Money in the account under paragraph (1) is
appropriated on a continuing basis to the Office of
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Administration for the purchase and distribution of safety
equipment for Commonwealth agencies determined by the
Secretary of Administration to employ significant numbers of
employees at risk for workplace musculoskeletal disorders.
The following shall apply:
(i) The safety equipment for Commonwealth agency
employees shall include lift kits or assistive devices
for patient handling in health care occupations and
postural support devices for construction-related
occupations.
(ii) A Commonwealth agency eligible for safety
equipment under this paragraph shall include a
Commonwealth agency engaged in any of the following
activities:
(A) The operation of nursing care and other
residential care facilities.
(B) The operation of residential facilities for
individuals with intellectual and developmental
disabilities.
(C) Highway, street and bridge construction.
Section 2. This act shall take effect July 1, 2025, or
immediately, whichever is later.
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