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PRINTER'S NO. 2874
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2453
Session of
2022
INTRODUCED BY DeLUCA, KINSEY, KULIK, HILL-EVANS, McNEILL,
PASHINSKI, O'MARA, WARNER, CIRESI AND SNYDER, MARCH 24, 2022
REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 24, 2022
AN ACT
Temporarily suspending the collection of taxes on liquid fuels
and fuels for motor vehicles; and imposing duties on the
Secretary of Revenue.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Gas Tax
Relief Act.
Section 2. Findings and purpose.
The General Assembly finds and declares as follows:
(1) Pennsylvanians are paying too much money to fuel
their motor vehicles.
(2) Pennsylvanians pay more than 75¢ in Federal and
State taxes per gallon for liquid fuels and fuels for their
motor vehicles.
(3) Because of rising fuel costs for motor vehicles,
Pennsylvanians are experiencing economic pain at the pump.
(4) Because State taxes on gasoline are 58¢ per gallon,
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and State taxes on diesel fuel are 74¢ per gallon, the
suspension of these taxes may lower the price of liquid fuels
and fuels and ease the financial burden on drivers.
(5) With the passage of this act, the General Assembly
intends to provide consumers with relief from pain at the
pump by suspending taxes on liquid fuels and fuels.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Average wholesale price." As defined in 75 Pa.C.S. § 9002
(relating to definitions).
"Fuels." As defined in 75 Pa.C.S. § 9002.
"Liquid fuels." As defined in 75 Pa.C.S. § 9002.
"Motor vehicle." As defined in 75 Pa.C.S. § 102 (relating to
definitions).
"Secretary." The Secretary of Revenue of the Commonwealth.
Section 4. Suspension of taxes.
Notwithstanding any other provision of law, immediately upon
the effective date of this section, the average wholesale price
shall be 0¢ per gallon.
Section 5. Pass-through.
(a) Prohibited conduct.--Notwithstanding any other provision
of law, a person or entity, other than an end user of liquid
fuels or fuels, may not enrich the person or entity from the
suspension of taxes under section 4, but shall pass the amount
of the suspension of taxes under section 4 on to the end user of
liquid fuels or fuels.
(b) Penalty.--A person or entity violating subsection (a)
shall be subject to liability under the act of December 17, 1968
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(P.L.1224, No.387), known as the Unfair Trade Practices and
Consumer Protection Law.
Section 6. Duties of secretary.
(a) Notification.--Within 14 days of the effective date of
this section, the secretary shall calculate, certify and notify
the General Assembly of the projected amount of revenue lost due
to the suspension of taxes under section 4.
(b) Legislative recommendations.--
(1) When the secretary provides the notice required
under subsection (a), the secretary shall also:
(i) Identify ways to mitigate the loss of revenue
due to the suspension of taxes under section 4.
(ii) Present a request for an appropriation to
address the loss of revenue due to the suspension of
taxes under section 4, which may include the specifics of
the proposal and suggested ancillary and substantive
legislation as may be necessary.
(2) The information under paragraph (1) shall be
provided to:
(i) The chairperson and minority chairperson of the
Appropriations Committee of the Senate.
(ii) The chairperson and minority chairperson of the
Appropriations Committee of the House of Representatives.
(3) As a result of the information provided under this
section, the General Assembly may appropriate money to the
Motor License Fund through approval of a separate
appropriation bill by a majority vote of the members elected
to the Senate and House of Representatives.
Section 7. Expiration.
This act shall expire 180 days after the effective date of
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this act.
Section 8. Effective date.
This act shall take effect in 120 hours.
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