Pennsylvania HB 416: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, providing for Child Care Staff Recruitment and Retention Program; in 911 Emergency Communication Services, further providing for surcharge; in Department of Revenue, further providing for exclusion from classes of income and providing for research and experimental expenditures and qualified production property, for report to General Assembly and for interest expense; in joint underwriting association, further providing for findings and for definitions, repealing provisions relating to sunset and providing for risk-based capital certification, for fund transfers, for association oversight and additional duties, for Joint Underwriting Association Board, for board meetings, for construction, for dissolution, for appropriations and for reports and hearings; in State Health Insurance Exchange Affordability Program, further providing for Exchange Affordability Assistance Account; providing for Rural Health Transformation Program; in Treasury Department, providing for waiver of interest, costs and fees; in procedure for disbursement of money from the State Treasury, further providing for use and appropriation of unused Commonwealth funds; in oil and gas wells, further providing for Oil and Gas Lease Fund; providing for advanced air mobility sites and for public transportation vehicles; in human services, further providing for resident care and related costs; in Attorney General, providing for home improvement contractor registration fee; providing for Rare Disease Advisory Council, for affordable housing tax credit and for working Pennsylvanians tax credit; in additional keystone opportunity expansion zones, providing for additional keystone opportunity expansion zones for certain counties of the fourth class; providing for additional extensions of keystone opportunity zones; in special funds, further providing for funding, for expiration and for other grants; in additional special funds and restricted accounts, further providing for establishment of special fund and account, for use of fund and for distributions from Pennsylvania Race Horse Development Fund and providing for refund of 2003 assessment by Insurance Department; in additional special funds and restricted accounts relating to Service and Infrastructure Improvement Fund, further providing for deposits and providing for Property Tax Relief Fund; in general budget implementation, further providing Executive Offices, for Department of Community and Economic Development, for Department of Environmental Protection, for Pennsylvania Fish and Boat Commission, for Pennsylvania Higher Education Assistance Agency and for Commonwealth Financing Authority, providing for stenography services, further providing for surcharges, for Federal and Commonwealth use of forest land and for Multimodal Transportation Fund and providing for State Sexual Offenders Assessment Board, for interest transfers, for fund transfers and for miscellaneous provisions; in 2024-2025 budget implementation, further providing for Department of Education, for Department of Environmental Protection and for Department of Human Services; in Streamlining Permits for Economic Expansion and Development Program, further providing for scope of article, for definitions and for the Streamlining Permits for Economic Expansion and Development Program, providing for review and determination of specific permits and for State agency permits and further providing for construction; providing for electricity load forecast accountability, for 2025-2026 budget implementation and for 2025-2026 restrictions on appropriations for funds and accounts; making repeals; and making editorial changes.

Bill Text

SENATE AMENDED
PRIOR PRINTER'S NO. 392 PRINTER'S NO. 2576
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 416
Session of
2025
INTRODUCED BY KHAN, PIELLI, HANBIDGE, HILL-EVANS, SCHLOSSBERG,
BRENNAN, FRANKEL, FREEMAN, OTTEN, GREEN, SALISBURY, SOLOMON,
SAMUELSON, WEBSTER, K. HARRIS AND T. DAVIS, JANUARY 30, 2025
SENATOR VOGEL, APPROPRIATIONS, IN SENATE, RE-REPORTED AS
AMENDED, NOVEMBER 12, 2025
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 personal income tax, further providing for
classes of income.
AMENDING THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), ENTITLED
"AN ACT RELATING TO THE FINANCES OF THE STATE GOVERNMENT;
PROVIDING FOR CANCER CONTROL, PREVENTION AND RESEARCH, FOR
AMBULATORY SURGICAL CENTER DATA COLLECTION, FOR THE JOINT
UNDERWRITING ASSOCIATION, FOR ENTERTAINMENT BUSINESS
FINANCIAL MANAGEMENT FIRMS, FOR PRIVATE DAM FINANCIAL
ASSURANCE AND FOR REINSTATEMENT OF ITEM VETOES; PROVIDING FOR
THE SETTLEMENT, ASSESSMENT, COLLECTION, AND LIEN OF TAXES,
BONUS, AND ALL OTHER ACCOUNTS DUE THE COMMONWEALTH, THE
COLLECTION AND RECOVERY OF FEES AND OTHER MONEY OR PROPERTY
DUE OR BELONGING TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
INCLUDING ESCHEATED PROPERTY AND THE PROCEEDS OF ITS SALE,
THE CUSTODY AND DISBURSEMENT OR OTHER DISPOSITION OF FUNDS
AND SECURITIES BELONGING TO OR IN THE POSSESSION OF THE
COMMONWEALTH, AND THE SETTLEMENT OF CLAIMS AGAINST THE
COMMONWEALTH, THE RESETTLEMENT OF ACCOUNTS AND APPEALS TO THE
COURTS, REFUNDS OF MONEYS ERRONEOUSLY PAID TO THE
COMMONWEALTH, AUDITING THE ACCOUNTS OF THE COMMONWEALTH AND
ALL AGENCIES THEREOF, OF ALL PUBLIC OFFICERS COLLECTING
MONEYS PAYABLE TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
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AND ALL RECEIPTS OF APPROPRIATIONS FROM THE COMMONWEALTH,
AUTHORIZING THE COMMONWEALTH TO ISSUE TAX ANTICIPATION NOTES
TO DEFRAY CURRENT EXPENSES, IMPLEMENTING THE PROVISIONS OF
SECTION 7(A) OF ARTICLE VIII OF THE CONSTITUTION OF
PENNSYLVANIA AUTHORIZING AND RESTRICTING THE INCURRING OF
CERTAIN DEBT AND IMPOSING PENALTIES; AFFECTING EVERY
DEPARTMENT, BOARD, COMMISSION, AND OFFICER OF THE STATE
GOVERNMENT, EVERY POLITICAL SUBDIVISION OF THE STATE, AND
CERTAIN OFFICERS OF SUCH SUBDIVISIONS, EVERY PERSON,
ASSOCIATION, AND CORPORATION REQUIRED TO PAY, ASSESS, OR
COLLECT TAXES, OR TO MAKE RETURNS OR REPORTS UNDER THE LAWS
IMPOSING TAXES FOR STATE PURPOSES, OR TO PAY LICENSE FEES OR
OTHER MONEYS TO THE COMMONWEALTH, OR ANY AGENCY THEREOF,
EVERY STATE DEPOSITORY AND EVERY DEBTOR OR CREDITOR OF THE
COMMONWEALTH," PROVIDING FOR CHILD CARE STAFF RECRUITMENT AND
RETENTION PROGRAM; IN 911 EMERGENCY COMMUNICATION SERVICES,
FURTHER PROVIDING FOR SURCHARGE; IN DEPARTMENT OF REVENUE,
FURTHER PROVIDING FOR EXCLUSION FROM CLASSES OF INCOME AND
PROVIDING FOR RESEARCH AND EXPERIMENTAL EXPENDITURES AND
QUALIFIED PRODUCTION PROPERTY, FOR REPORT TO GENERAL ASSEMBLY
AND FOR INTEREST EXPENSE; IN JOINT UNDERWRITING ASSOCIATION,
FURTHER PROVIDING FOR FINDINGS AND FOR DEFINITIONS, REPEALING
PROVISIONS RELATING TO SUNSET AND PROVIDING FOR RISK-BASED
CAPITAL CERTIFICATION, FOR FUND TRANSFERS, FOR ASSOCIATION
OVERSIGHT AND ADDITIONAL DUTIES, FOR JOINT UNDERWRITING
ASSOCIATION BOARD, FOR BOARD MEETINGS, FOR CONSTRUCTION, FOR
DISSOLUTION, FOR APPROPRIATIONS AND FOR REPORTS AND HEARINGS;
IN STATE HEALTH INSURANCE EXCHANGE AFFORDABILITY PROGRAM,
FURTHER PROVIDING FOR EXCHANGE AFFORDABILITY ASSISTANCE
ACCOUNT; PROVIDING FOR RURAL HEALTH TRANSFORMATION PROGRAM;
IN TREASURY DEPARTMENT, PROVIDING FOR WAIVER OF INTEREST,
COSTS AND FEES; IN PROCEDURE FOR DISBURSEMENT OF MONEY FROM
THE STATE TREASURY, FURTHER PROVIDING FOR USE AND
APPROPRIATION OF UNUSED COMMONWEALTH FUNDS; IN OIL AND GAS
WELLS, FURTHER PROVIDING FOR OIL AND GAS LEASE FUND;
PROVIDING FOR ADVANCED AIR MOBILITY SITES AND FOR PUBLIC
TRANSPORTATION VEHICLES; IN HUMAN SERVICES, FURTHER PROVIDING
FOR RESIDENT CARE AND RELATED COSTS; IN ATTORNEY GENERAL,
PROVIDING FOR HOME IMPROVEMENT CONTRACTOR REGISTRATION FEE;
PROVIDING FOR RARE DISEASE ADVISORY COUNCIL, FOR AFFORDABLE
HOUSING TAX CREDIT AND FOR WORKING PENNSYLVANIANS TAX CREDIT;
IN ADDITIONAL KEYSTONE OPPORTUNITY EXPANSION ZONES, PROVIDING
FOR ADDITIONAL KEYSTONE OPPORTUNITY EXPANSION ZONES FOR
CERTAIN COUNTIES OF THE FOURTH CLASS; PROVIDING FOR
ADDITIONAL EXTENSIONS OF KEYSTONE OPPORTUNITY ZONES; IN
SPECIAL FUNDS, FURTHER PROVIDING FOR FUNDING, FOR EXPIRATION
AND FOR OTHER GRANTS; IN ADDITIONAL SPECIAL FUNDS AND
RESTRICTED AC