Pennsylvania HB 1092: An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in commercial drivers, further providing for disqualification.

Bill Text

PRINTER'S NO. 1209
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1092
Session of
2025
INTRODUCED BY GAYDOS, KUTZ, KAUFFMAN, KENYATTA, HAMM,
M. MACKENZIE, ROWE, BANTA, SCIALABBA AND BERNSTINE,
APRIL 1, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 1, 2025
AN ACT
Establishing the Taxpayer Dividend Program; imposing powers and
duties on the State Treasurer and Department of Revenue; and
providing for payment of certain taxpayer dividends.
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 Taxpayer
Dividend Program Act of 2025.
Section 2. Legislative findings.
The General Assembly finds and declares as follows:
(1) Over the past three fiscal years, the General
Assembly has deposited $5.6 billion of surplus General Fund
money in the Budget Stabilization Reserve Fund, which is
commonly known as the Rainy Day Fund.
(2) Many of these annual deposits in the Budget
Stabilization Reserve Fund exceeded the statutorily required
minimum amounts of up to 20% of the prior fiscal year's
surplus.
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(3) The balance of the Budget Stabilization Reserve Fund
was projected to be at least $6.4 billion by the end of the
2023-2024 fiscal year.
(4) The General Fund had a projected surplus of at least
$6.4 billion by the end of the 2023-2024 fiscal year.
(5) Many lobbyists, stakeholders and elected officials
are lining up to spend the entire General Fund surplus and
the Budget Stabilization Reserve Fund.
(6) The Governor's proposed spending increases for the
2024-2025 fiscal year would extinguish the General Fund
surplus by the end of the 2025-2026 fiscal year, triggering
the need to use one-time fund transfers from the Budget
Stabilization Reserve Fund to pay for the Commonwealth's
ongoing expenses.
(7) Rather than using the Commonwealth's General Fund
surplus and Budget Stabilization Reserve Fund balance to pay
for unsustainable spending through expanded programs that
will create ongoing increased spending, the General Assembly
should return a portion of the surplus and balance to the
resident individual taxpayers who paid the taxes that lead to
the surplus and balance.
Section 3. 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:
"Program." The Taxpayer Dividend Program established by this
act.
"Resident individual." The term shall have the same meaning
given to it in section 301(p) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971.
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"Surplus." As defined in section 1702-A(d) of the act of
April 9, 1929 (P.L.343, No.176), known as The Fiscal Code.
"Taxpayer dividend." The amount determined under section
7(b).
Section 4. Taxpayer Dividend Program.
(a) Establishment.--The Taxpayer Dividend Program is
established in the Treasury Department.
(b) Purpose.--The program shall refund to the Commonwealth's
taxpaying families a portion of the budget surpluses that have
accrued in the General Fund and the Budget Stabilization Reserve
Fund.
Section 5. Program funding.
(a) Source of funding.--For the 2025-2026 fiscal year, the
General Assembly may appropriate amounts from the General Fund
to the Treasury Department for the purpose of the program.
(b) Limitations.--
(1) The amount of the appropriation authorized under
subsection (a) from the General Fund may not exceed the
surplus available in the General Fund as of June 30, 2024.
(2) The amount of the appropriation authorized under
subsection (a) from the Budget Stabilization Reserve Fund
shall be subject to the following:
(i) The amount of the appropriation may not exceed
the difference between the amount of money in the Budget
Stabilization Reserve Fund as of June 30, 2024, and an
amount equal to 6% of the revenues of the General Fund
for the 2024-2025 fiscal year.
(ii) Notwithstanding section 1703-A(b) of the act of
April 9, 1929 (P.L.343, No.176), known as The Fiscal
Code, the appropriation shall be enacted though approval
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of a separate appropriation bill by a vote of two-thirds
of the members elected to the Senate and the House of
Representatives.
(3) Any money appropriated under this subsection which
would otherwise lapse to the General Fund shall be
transferred to the Budget Stabilization Reserve Fund.
Section 6. Determination of eligible resident individuals.
No later than 45 days after enactment of an appropriation
under section 5(a), the Department of Revenue shall determine
the following:
(1) The name and last known address of every resident
individual who timely filed an individual annual return under
Article III of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform C