HB 262

  • Pennsylvania House Bill
  • 2019-2020 Regular Session
  • Introduced in House
  • Passed House Apr 15, 2019
  • Passed Senate Jun 27, 2019
  • Signed by Governor Jun 28, 2019

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass-through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed-use development tax credit, further providing for mixed-use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.

Votes


Actions


Jun 28, 2019

House

Approved by the Governor

House

Presented to the Governor

House

Signed in Senate

House

Signed in House

House

House concurred in Senate amendments

Jun 27, 2019

House

Re-reported on concurrence, as committed

House

Referred to RULES

Senate

Third consideration and final passage

Jun 26, 2019

Senate

Re-referred to APPROPRIATIONS

Senate

PN 2266 Re-reported as amended

Jun 19, 2019

Senate

Second consideration

Jun 18, 2019

Senate

First consideration

Senate

Reported as committed

Apr 22, 2019

Senate

Referred to FINANCE

Apr 15, 2019

House

Third consideration and final passage

House

Re-reported as committed

Apr 09, 2019

House

Re-committed to APPROPRIATIONS

House

Second consideration

Apr 08, 2019

House

Removed from table

Mar 27, 2019

House

Reported as committed

House

Laid on the table

House

First consideration

Jan 29, 2019

House

PN 0233 Referred to FINANCE

Bill Text

Bill Text Versions Format
Senate Amendment A02596 HTML PDF MSWORD
Printer's No. 0233 HTML PDF MSWORD
Printer's No. 2266 HTML PDF MSWORD

Related Documents

Document Format
Senate Fiscal Note PDF
House Fiscal Note PDF PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Pennsylvania General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.