Pennsylvania SB 1077: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in corporate net income tax, further providing for definitions and for imposition of tax.

Bill Text

PRINTER'S NO. 1291
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1077
Session of
2025
INTRODUCED BY FLYNN, BOSCOLA AND MILLER, NOVEMBER 5, 2025
REFERRED TO TRANSPORTATION, NOVEMBER 5, 2025
AN ACT
Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
Statutes, in general provisions, further providing for
definitions; in registration of vehicles, providing for
issuance of roadable aircraft registration plates; in special
vehicles and pedestrians, providing for roadable aircraft; in
inspection of vehicles, further providing for requirement for
periodic inspection of vehicles and providing for specific
vehicle inspection; and, in snowmobiles and all-terrain
vehicles, further providing for definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 102 of Title 75 of the Pennsylvania
Consolidated Statutes is amended by adding definitions to read:
§ 102. Definitions.
Subject to additional definitions contained in subsequent
provisions of this title which are applicable to specific
provisions of this title, the following words and phrases when
used in this title shall have, unless the context clearly
indicates otherwise, the meanings given to them in this section:
* * *
"N-Number registration marking." An alphanumeric string
appearing on the side of an aircraft signifying the registration
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number assigned by the Federal Aviation Administration.
* * *
"Roadable aircraft." An aircraft which has a mode of
transportation which enables operation of that of a motor
vehicle and that is manufactured to meet Federal safety
standards for a motorcycle.
* * *
Section 2. Title 75 is amended by adding a section to read:
§ 1331.1. Issuance of roadable aircraft registration plates.
Roadable aircraft shall be assigned permanently issued
registration plates bearing the N-number registration marking of
a size similar to that of a motorcycle registration plate.
Section 3. Chapter 35 of Title 75 is amended by adding a
subchapter to read:
SUBCHAPTER B.1
ROADABLE AIRCRAFT
Sec.
3531. Operation of roadable aircraft.
§ 3531. Operation of roadable aircraft.
(a) General use.--A roadable aircraft shall be considered a
motor vehicle when in operation, including on a public highway,
except when the roadable aircraft is in use at an airport. When
operating a roadable aircraft as a motor vehicle, an operator
must comply with all rules and requirements under this title
governing the operation of a motor vehicle.
(b) Use for flight.--When in operation at an airport or in
flight, a roadable aircraft shall be considered an aircraft and
the operator must comply with all rules and requirements under
14 CFR (relating to aeronautics and space). An owner of a
roadable aircraft registered in this Commonwealth must comply
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with all rules and regulations promulgated in this Commonwealth
governing the registration, taxation and insurance of aircraft.
(c) Limitation.--Except for emergency purposes, a roadable
aircraft may only take off or land at an airport.
(d) Definitions.-- As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Aircraft." As defined in 74 Pa.C.S. § 5102 (relating to
definitions).
"Airport." As defined in 74 Pa.C.S. § 5102.
Section 4. Section 4702(g) of Title 75 is amended by adding
a paragraph to read:
§ 4702. Requirement for periodic inspection of vehicles.
* * *
(g) Exceptions.--The following are exceptions to subsection
(f):
* * *
(5) Emission inspection criteria for registration of
roadable aircraft with permanently issued registration plates
bearing N-number registration marking.--A subject vehicle
which displays an N-number registration marking shall be
exempt from the requirements for emission.
Section 5. Title 75 is amended by adding a section to read:
§ 4734. Specific vehicle inspection.
For federally mandated vehicle inspections or vehicles with a
comprehensive inspection regimen exceeding the level required
for safety certification in this Commonwealth, proof of
completion of inspection and maintenance may be reviewed and
accepted by a certified mechanic at an official inspection
station in this Commonwealth for the purposes of roadable
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aircraft registration.
Section 6. The definition of "all-terrain vehicle" or "ATV"
in section 7702 of Title 75 is amended to read:
§ 7702. Definitions.
The following words and phrases when used in this chapter
shall have, unless the context clearly indicates otherwise, the
meanings given to them in this section:
"All-terrain vehicle" or "ATV." A motorized off-highway
vehicle which travels on three or more tires and which has:
(1) a maximum width of 50 inches a