Pennsylvania HB 2632: An Act providing for transparency and disclosure of information collected by smart technology devices; establishing the Smart Technology Disclosure Fund; and providing for powers and duties of the Office of Attorney General.

Bill Text

PRIOR PRINTER'S NO. 3598 PRINTER'S NO. 3651
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2632
Session of
2026
INTRODUCED BY RIVERA, TIBURCIO, MADDEN, STEELE, PIELLI,
MAZZOCCO, WEBSTER, BRADFORD, SANCHEZ, CEPEDA-FREYTIZ, PROBST,
SCHWEYER, SHUSTERMAN, D. WILLIAMS, OTTEN AND CIRESI,
JUNE 12, 2026
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 22, 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 educational tax credits, further
providing for limitations and providing for termination of
authority; providing for education options tax credits;
establishing the Accountability for Diverted Tax Dollars
Restricted Account; providing for scholarship granting
organizations, for application by eligible contributors, for
scholarships, for educational improvement programs, for low-
achieving schools, for school participation in program and
for original jurisdiction; and imposing duties on the
Department of Community and Economic Development, the
Department of Education, the Department of Revenue, the
Auditor General, the Independent Fiscal Office and the State
Treasurer.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2006-B(a)(1) introductory paragraph, (i)
and (ii) and (2) of the act of March 10, 1949 (P.L.30, No.14),
known as the Public School Code of 1949, amended November 12,
2025 (P.L.244, No.47), are amended and the subsection is amended
by adding a paragraph to read:
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Section 2006-B. Limitations.
(a) Amount.--
(1) [The] For fiscal years prior to the 2027-2028 fiscal
year, the total aggregate amount of all tax credits approved
for contributions from business firms to scholarship
organizations, educational improvement organizations and pre-
kindergarten scholarship organizations shall not exceed
$590,000,000 in a fiscal year. The following shall apply:
(i) No less than [$375,000,000] $303,000,000 of the
total aggregate amount shall be used to provide tax
credits for contributions from business firms to
scholarship organizations.
(ii) No less than [$74,500,000] $146,500,000 of the
total aggregate amount shall be used to provide tax
credits for contributions from business firms to
educational improvement organizations.
* * *
(2) [The] For fiscal years prior to the 2027-2028 fiscal
year, the total aggregate amount of all tax credits approved
for contributions from business firms to opportunity
scholarship organizations shall not exceed $90,000,000 in a
fiscal year.
(3) No tax credit may be approved under this article for
the 2027-2028 fiscal year or a fiscal year thereafter.
* * *
Section 2. The act is amended by adding a section to read:
Section 2014-B. Termination of authority.
(a) Applications.--The department may not accept an
application for a tax credit under this article for the 2027-
2028 fiscal year or a fiscal year thereafter.
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(b) Approval.--The department may not approve a tax credit
under this article for the 2027-2028 fiscal year or a fiscal
year thereafter.
(c) Construction.--Nothing in this section shall be
construed to affect the validity, use, administration,
reporting, review, enforcement or recapture of a tax credit
approved under this article for a fiscal year prior to the 2027-
2028 fiscal year.
Section 3. The act is amended by adding an article to read:
ARTICLE XX-B.1
EDUCATION OPTIONS TAX CREDITS
Section 2001-B.1. Scope of article.
This article relates to education options tax credits.
Section 2002-B.1. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Account." The Accountability for Diverted Tax Dollars
Restricted Account established under section 2003-B.1(f).
"Applicable tax." Any of the taxes due under Article III,
IV, VI, VII, VIII, IX, XV or XX of the Tax Reform Code of 1971
or a tax under Article XVI of the act of May 17, 1921 (P.L.682,
No.284), known as The Insurance Company Law of 1921.
"Applicant." An eligible early childhood student or eligible
student who applies for a scholarship.
"Assessment." The Pennsylvania System of School Assessment
test, the Keystone Exam, an equivalent local assessment or
another test established or approved by the State Board of
Education or the General Assembly to meet the requirements of
section 2603-B(d)(10)(i), or required under the Every Student
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Succeeds Act (Public Law 114-95, 129 Stat. 1802) or its
successor statute or anot