Pennsylvania HB 709: An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in school districts, providing for terms of agreements and settlements.

Bill Text

PRINTER'S NO. 728
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 709
Session of
2025
INTRODUCED BY BENNINGHOFF, COOK, GALLAGHER, GILLEN, HEFFLEY,
SIEGEL, SMITH AND ARMANINI, FEBRUARY 24, 2025
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 24, 2025
AN ACT
Amending Title 74 (Transportation) of the Pennsylvania
Consolidated Statutes, providing for motor carrier parking
space tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 74 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 85
MOTOR CARRIER PARKING SPACE TAX CREDIT
Sec.
8501. Definitions.
8502. Eligibility.
8503. Procedure.
8504. Motor carrier parking space tax credit.
8505. Carryover and limitations.
8506. Sale or assignment.
8507. Pass-through entity.
8508. Penalties.
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8509. Standards and procedures.
8510. Surplus real property study.
8511. Construction.
§ 8501. 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.
"Motor carrier parking space." A designated area that:
(1) is clearly marked;
(2) is 10 feet wide by 80 feet long;
(3) has the purpose of fitting a motor carrier vehicle
accompanied by a semitrailer inside its parameters; and
(4) provides sufficient spacing to give adequate
capacity for a motor carrier vehicle's turning radius.
"Pass-through entity." Any of the following:
(1) A partnership as defined in section 301(n.0) of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971.
(2) A Pennsylvania S corporation as defined in section
301(n.1) of the Tax Reform Code of 1971.
(3) An unincorporated entity subject to section 307.21
of the Tax Reform Code of 1971.
"Qualified tax liability." A taxpayer's tax liability under
Article III, IV, VI, VII, VIII, IX, XI or XV of the Tax Reform
Code of 1971.
"Semitrailer." As defined in 75 Pa.C.S. § 102 (relating to
definitions).
"Start date." The first day of the calendar quarter in which
an application is submitted to the department unless the
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applicant requests and the department agrees to a later start
date.
"Surplus real property." A plot of land owned by the
Commonwealth or the Department of General Services on behalf of
the Commonwealth.
"Tax credit." The motor carrier parking space tax credit
authorized by this chapter.
"Taxpayer." A person that satisfies the eligibility
qualifications as prescribed in section 8502 (relating to
eligibility).
"Tier 1 corridor." Any of the following:
(1) I-76 from US-1 to I-95 in Philadelphia, Philadelphia
County.
(2) I-78 from Exit 49 (PA-100) to the State line.
(3) I-79 from the Ohio River to Exit 76 (Pennsylvania
Turnpike).
(4) I-81 from Exit 44 to the Susquehanna River.
(5) I-81 from I-83 to I-78.
(6) I-83 from US-322 to I-81.
(7) I-95 in the Philadelphia area from the State line to
I-276.
(8) The Pennsylvania Turnpike (I-76) from Exit 57 (US
22) to Exit 75 (I-70).
(9) The Pennsylvania Turnpike (I-76) from Exit 298 (I-
176) to Norristown (I-476).
(10) The Pennsylvania Turnpike (I-276) from Valley Forge
(I-76) to I-95.
"Tier 2 corridor." Any of the following:
(1) I-70 between I-79 and the Pennsylvania Turnpike (I-
76).
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(2) I-76 from the Pennsylvania Turnpike (Valley Forge
Interchange) to Exit 340 (US 1).
(3) I-78 from I-81 to Exit 49 (PA 100).
(4) I-79 from Exit 49 (PA 576) to the Ohio River.
(5) I-80 from PA SR 38 to PA SR 66.
(6) I-80 from PA SR 42 to I-81.
(7) I-81 from the Pennsylvania-Maryland State line to
Exit 52 (Pennsylvania Turnpike).
(8) I-81 from the Susquehanna River to I-83.
(9) I-81 from Exit 164 (Sugar Notch) to Exit 194 (I-
476).
(10) I-83 from Exit 21 (US 30) to US 322 in Dauphin
County.
(11) I-84 from I-81 (Dunmore) to I-380.
(12) I-376 from Exit 64 (I-79) to Exit 80 (US 22).
(13) I-476 from I-76 (Conshohocken) to I-276
(Norristown).
(14) The Pennsylvania Turnpike (I-76) from Exit 13
(Homewood) to Exit 57 (US 22/Pittsburgh).
(15) The Pennsylvania Turnpike (I-70/I-76) from Exit 75
(New Stanton) to Somerset North/South Service Plazas.
(16) The Pennsylvania Turnpike Northeast Extension (I-
476) from I-276 (Norristown) to I-78 (Lehigh Valley).
"Year one." The four calendar quarters immediately following
the start date.
§ 8502. Eligibility.
In order to apply for a tax credit, a person must demonstrate
to the department the following:
(1) The ability of the person to create five new free-
of-charge and publicly available motor carrier parking spaces
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on property leased or owned by the taxpayer.
(2) The