Pennsylvania HB 2301: An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in registration of vehicles, further providing for special plates for recipients of Expeditionary Forces Medal, providing for special plates for recipients of Global War on Terrorism Expeditionary Medal, further providing for Distracted Driving Awareness plate, for special motorcycle plates related to veterans and for special plates for veterans and providing for special plates for recipients of Borinqueneers Congressional Gold Medal; and, in fees, further providing for exemption of persons, entities and vehicles from fees.

Bill Text

PRINTER'S NO. 3024
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2301
Session of
2026
INTRODUCED BY FRITZ, PICKETT, OLSOMMER, RAPP AND STENDER,
MARCH 18, 2026
REFERRED TO COMMITTEE ON FINANCE, MARCH 19, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in Pennsylvania Economic Development for a
Growing Economy (PA EDGE) tax credits, further providing for
definitions and providing for tax credits for critical
minerals extraction.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "upstream company" in section
1702-L of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, is amended to read:
Section 1702-L. 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:
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"Upstream company." The term includes a company that is
engaged in the exploration, development, manufacturing,
production, processing, refining or transportation of natural
gas, clean hydrogen, critical minerals, milk or products used in
semiconductor manufacturing, biomedical manufacturing or
biomedical research in this Commonwealth.
Section 2. Section 1791-L of the act is amended to read:
Section 1791-L. Definitions.
The following words and phrases when used in this subarticle
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Qualified project facility." Any of the following:
(1) A project facility as defined in section 1711-L.
(2) A project facility as defined in section 1731-L.
(3) A project facility as defined in section 1751-L.
(4) A project facility as defined in section 1771-L.
(5) A project facility as defined in section 1793.1-L.
"Qualified tax credit recipient." Any of the following who
have been awarded a tax credit:
(1) A qualified taxpayer as defined in section 1711-L.
(2) A qualified taxpayer as defined in section 1731-L.
(3) A qualified taxpayer as defined in section 1751-L.
(4) A qualified taxpayer as defined in section 1771-L.
(5) A qualified taxpayer as defined in section 1793.1-L.
Section 3. Article XVII-L of the act is amended by adding a
subarticle to read:
SUBARTICLE G
CRITICAL MINERALS EXTRACTION
Section 1793.1-L. Definitions.
The following words and phrases when used in this subarticle
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shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Critical mineral." A mineral, element, substance or
material identified by the United States Department of the
Interior, the United States Department of Energy or the United
States Geological Survey in accordance with 30 U.S.C. § 1606
(relating to mineral security), which is essential to the
economic or national security of the United States, has a supply
chain vulnerable to disruption and serves an essential function
in the production, storage or transmission of energy, defense
systems or advanced technologies.
"Produced water." Water, brine or wastewater of any kind
generated at a conventional or unconventional oil or gas well
site.
"Project facility." A facility located in this Commonwealth
that extracts a critical mineral from produced water and meets
any of the following criteria:
(1) Required a capital investment of at least $1,000,000
to construct and place into service.
(2) Required a capital investment of at least $1,000,000
to expand or renovate an existing facility in this
Commonwealth for the purpose of enabling the extraction of a
critical mineral from produced water.
"Qualified taxpayer." A company that satisfies all of the
following requirements:
(1) Obtains and uses produced water generated in this
Commonwealth to extract a critical mineral at a project
facility located in this Commonwealth that is placed in
service on or after the effective date of this section.
(2) Has made a capital investment of at least $1,000,000
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to construct and place the project facility into service in
this Commonwealth.
(3) Has made good faith efforts to recruit and employ,
and to encourage contractors and subcontractors to recruit
and employ, workers from the local labor market for
employment during the construction or expansion of the
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