Pennsylvania HB 1960: An Act amending Titles 24 (Education), 64 (Public Authorities and Quasi-public Corporations) and 71 (State Government) of the Pennsylvania Consolidated Statutes, in general provisions, further providing for definitions; in membership, contributions and benefits, further providing for appropriations by the Commonwealth and establishing the Public School Employees' Contribution Fund; in School Employees' Defined Contribution Plan, further providing for powers and duties of board; in administration and miscellaneous provisions, further providing for Public School Employees' Retirement Board, for administrative duties of the board, for health insurance and for duties of board to report to State Employees' Retirement Board, providing for duties of the board to report to the investment office, further providing for management of fund and accounts, for Public School Employees' Retirement Fund, for State accumulation account, for health insurance account, for Northern Ireland-related investments, for fraud and adjustment of errors, for payments to school entities by Commonwealth commencing with the 2019-2020 school year and for establishment; in group health insurance program, further providing for administration, for Public School Retirees' Health Insurance Fund and for management of fund; in public authorities, establishing the Commonwealth Pension Investment Office; in preliminary provisions, further providing for definitions and providing for certification by Secretary of the Budget; in membership, credited service, classes of service and eligibility for benefits, further providing for mandatory and optional membership in the system and participation in the plan; establishing the State Employees' Contribution Fund; in benefits, further providing for termination of annuities; in State Employees' Defined Contribution Plan, further providing for termination of distributions and for powers and duties of board; in administration, funds, accounts and general provisions, further providing for administrative duties of the board and for duties of the board to report to the Public School Employees' Retirement Board, providing for duties of the board to report to the Pension Investment Office, further providing for management of fund and accounts, for State Employees' Retirement Fund, for Northern Ireland-related investments, for benefits completion plan and for fraud and adjustment of errors.

Status: Re-committed to APPROPRIATIONS (as of 2019-11-18)

State: Pennsylvania · Session: 2019-2020 · Bill: HB 1960

Sponsors: Tobash, B. Miller, Bernstine, Brooks, Dush, Everett, Fritz, Gillen, Gleim, Greiner, Jones, Keefer, Millard, Moul, Owlett, Pickett, Rader, Ryan, Schmitt, Toohil, Zimmerman

PRINTER'S NO. 2476
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1960
Session of
2025
INTRODUCED BY DAWKINS, CEPHAS, GIRAL, SOLOMON, HILL-EVANS,
SANCHEZ AND GALLAGHER, OCTOBER 16, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 17, 2025
AN ACT
Providing for an exemption to a business income and receipts tax
imposed by a city of the first class.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Business
Income and Receipts Tax Exemption Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Business." As defined under section 301(c) of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971.
Section 3. Tax exemption.
(a) Exemption.--A city of the first class shall permit an
exemption to the city's business income and receipts tax for any
business with $100,000 or less in gross annual receipts taxable
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by the city.
(b) Eligibility.--To be eligible for the exemption under
subsection (a), a business must:
(1) be registered and operating within the confines of
the City of Philadelphia;
(2) demonstrate compliance with all Federal, State and
local tax obligations; and
(3) provide documentation to substantiate revenue
figures and eligibility for the exemption as outlined by
guidelines adopted by the city of the first class.
Section 4. Reporting requirements.
A business that receives an exemption under section 3(a) must
provide annual reports to the Department of Revenue of the city
of the first class detailing the business's gross receipts and
the utilization of the exemption.
Section 5. Applicability.
This act shall apply to tax years beginning after December
31, 2025.
Section 6. Effective date.
This act shall take effect immediately.
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