Pennsylvania SB 1326: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit eligibility, further providing for definitions and for eligibility and providing for independent audit for tax credits, for additional requirements for certain tax credits, for independent audit for certain tax benefits, for additional requirements for tax benefits, for broker licensing, for tax credit administration, for tax benefit administration and for guidelines; in research and development tax credit, further providing for credit for research and development expenses and for report to General Assembly; in keystone innovation zones, further providing for keystone innovation zone tax credits and for annual report; and making editorial changes.

Bill Text

PRINTER'S NO. 1709
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1326
Session of
2026
INTRODUCED BY COLEMAN AND VOGEL, MAY 7, 2026
REFERRED TO EDUCATION, MAY 7, 2026
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in preliminary provisions, further
providing for criminal history of employees and prospective
employees and conviction of certain offenses and for
employment history review.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 111(a.1) introductory paragraph and (e)
introductory paragraph and 111.1(a), (b) introductory paragraph
and (3), (e)(1) and (i) of the act of March 10, 1949 (P.L.30,
No.14), known as the Public School Code of 1949, are amended to
read:
Section 111. Criminal History of Employes and Prospective
Employes; Conviction of Certain Offenses.
(a.1) [Beginning April 1, 2007, this section shall apply to
all current and prospective employes of public and private
schools, intermediate units and area career and technical
schools, including, but not limited to, teachers, substitutes,
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janitors, cafeteria workers, independent contractors and their
employes, except those employes and independent contractors and
their employes who have no direct contact with children.]
Beginning July 1, 2026, this section shall apply to all current
and prospective employes of public and private schools,
intermediate units and area career and technical schools,
including, but not limited to, teachers, substitutes, janitors,
cafeteria workers, independent contractors and their employes,
except those employes and independent contractors and their
employes who have no direct contact with children and do not
perform work on the premises of a school entity.
* * *
(e) No person subject to this act and having direct contact
with children shall be employed or remain employed in a public
or private school, intermediate unit or area career and
technical school where a report of criminal history record
information or a form submitted by an employe under subsection
(j) indicates the person has been convicted of any of the
following offenses:
* * *
Section 111.1. Employment History Review.--(a) This section
shall apply to all positions for employment at school entities
and independent contractors of school entities involving direct
contact with children or the performance of work on the premises
of a school entity.
(b) In addition to fulfilling the requirements of section
111 and 23 Pa.C.S. § 6344.2 (relating to information relating to
other persons having contact with children), before a school
entity or independent contractor may offer employment to an
applicant who would be employed by or in a school entity in a
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position involving direct contact with children or the
performance of work on the premises of a school entity, the
school entity or independent contractor shall:
* * *
(3) Check the eligibility for employment or certification
status of any applicant for a position involving direct contact
with children or the performance of work on the premises of a
school entity to determine whether the applicant holds valid and
active certification appropriate for the position and is
otherwise eligible for employment and whether the applicant has
been the subject of public professional discipline.
* * *
(e) (1) A school entity or independent contractor may not
hire an applicant who does not provide the information required
under subsection (b) for a position involving direct contact
with children or the performance of work on the premises of a
school entity.
* * *
(i) (1) For employes of independent contractors, the
employment history review required by this section shall be
performed, either at the time of the initial hiring of the
employe or prior to the assignment of an existing employe to
perform work for a school entity in a position involving direct
contact with children or the performance of work on the premises
of a school entity. The review shall remain valid as long as the
employe remains employed by the same independent contractor,
even if assigned to perform work for other school entities.
(2) An independent contractor shall maintain records
documenting employment history reviews for all employes as
required by this section and, upon request, shall provide a
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school entity for whom an employe is assigned to perform work
access to the records pertaining to that employe.
(3) Prior to assigning an employe to perform work for a
school entity in a position involving direct contact wit