Pennsylvania SB 659: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions, providing for elective tax imposed at pass-through entity level and further providing for taxability of partners and for income of a Pennsylvania S corporation.

Bill Text

PRINTER'S NO. 698
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 659
Session of
2025
INTRODUCED BY MUTH, FONTANA, SCHWANK, HAYWOOD AND SAVAL,
APRIL 28, 2025
REFERRED TO ENVIRONMENTAL RESOURCES AND ENERGY, APRIL 28, 2025
AN ACT
Amending Title 58 (Oil and Gas) of the Pennsylvania Consolidated
Statutes, in utilization, providing for combustible gas
detectors; and imposing a penalty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 58 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 37
COMBUSTIBLE GAS DETECTORS
Sec.
3701. Scope of chapter.
3702. Definitions.
3703. Fuel gas detector required.
3704. Residential rental units.
3705. Transfer of building.
3706. Noninterference.
3707. Construction.
3708. Enforcement.
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§ 3701. Scope of chapter.
This chapter relates to combustible gas detectors.
§ 3702. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Assembly occupancy." An assembly occupancy classification
consistent with the provisions of the Uniform Construction Code.
"Business occupancy." The business occupancy classification
consistent with the provisions of the Uniform Construction Code.
"Child care." Care in lieu of parental care given for part
of the day to a child under 16 years of age away from the
child's own home. The term does not include child care furnished
in a place of worship during religious services.
"Child-care facility." Any of the following:
(1) A premises in which child care is provided for a
period exceeding 24 hours for a child under 16 years of age
who is not a relative of the operator and is not accompanied
by a parent, individual standing in loco parentis or legal
guardian. The term does not include a premises selected for
care of a child by a parent, loco parentis or legal guardian
for a period of 30 days or less or a facility operated under
social service auspices.
(2) A premises in which child care is provided
simultaneously for seven or more children who are not
relatives of the operator, except a facility operated under
social service auspices.
(3) A home where child care is provided at any time to
no less than four children and no more than six children who
are not relatives of the caregiver.
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(4) A nursery school that is licensed and regulated by
the Commonwealth.
"Dormitory." A building that contains one or more housing
units owned or leased by an institution of higher education and
is used as a residence by the students of that institution.
"Fuel gas detector." A device that meets all of the
following requirements:
(1) Has an assembly that incorporates a sensor control
component and an alarm notification that detects elevations
in propane, natural gas or any liquefied petroleum gas.
(2) Sounds a warning alarm.
(3) Is approved or listed for the purpose specified in
paragraph (2) by a nationally recognized independent testing
laboratory.
"Housing unit." A room or suite of two or more rooms
occupied, leased for occupation or intended or designed to be
occupied as a residence by the students of an institution of
higher education.
"Install." To attach a fuel gas detector to a wall or
ceiling and:
(1) hard-wire the fuel gas detector into electrical
wiring;
(2) directly plug the fuel gas detector into an
electrical outlet without a switch, other than a circuit
breaker; or
(3) if the fuel gas detector is battery-powered, place
fully charged batteries into the fuel gas detector.
"Lodging establishment." As follows:
(1) Any of the following:
(i) A hotel, motel, inn, guest house or other
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structure held out by any means, including advertising,
license, registration with an innkeepers' group,
convention listing association, travel publication or
similar association or with a government agency, as being
available to provide overnight lodging or use of facility
space for consideration to persons seeking temporary
accommodation.
(ii) A place that advertises beds, sanitary
facilities or other space for a temporary period to
members of the public at large.
(iii) A place recognized as a hostelry.
(2) The term includes any portion of a facility devoted
to a person who pays consideration to occupy one or more
units as an established permanent residence.
"Mercantile occupancy." The mercantile occupancy
classification consistent with the provisions of the Uniform
Construction Code.
"Multifamily dwelling." A house or building, or a portion of
a house or building, intended or designed to be occupied or
leased for occupation, or occupied as a home or residence for
three or more households living and cooking in separate
apartments.
"Resi