Statute References

2019-2020 Legislation Amending Act 2 of 1971

These bills amend the act of March 4, 1971 (P.L.0006, No.2), known as the Tax Reform Code Of 1971. To view a list of all statutes that amend this act, visit the Chronological History.

# of House Bills: 121

# of Senate Bills: 77

Bill	Sponsor	Memo
House Bill 17	Rep. RYAN	LEGISLATION: COLLECTION OF PERSONAL INCOME TAXES
House Bill 19	Rep. SANKEY	LEGISLATION ~ CLARIFY SALES & USE TAX (SUT) REGARDING FINANCIAL INSTITUTIONS
House Bill 25	Rep. SNYDER	Delinquent Income Tax Grace Period
House Bill 34	Rep. RYAN	LEGISLATION: 1099-MISC NON-RESIDENT WITHOLDING REPEAL
House Bill 35	Rep. SANKEY	2-PART LEGISLATION: ESTABLISH A SEXUAL ASSAULT KIT PROCESSING FUND & SEXUAL ASSAULT KIT PROCESSING STATE INCOME TAX FORM DONATION
House Bill 42	Rep. SNYDER	Tax Credits for Educational Investment in Depressed Areas
House Bill 69	Rep. RYAN	LEGISLATION - Reimbursement of Small Business Expenses
House Bill 70	Rep. ROTHMAN	Reducing the Corporate Net Income Tax to 5.99% (Previously HB1584)
House Bill 72	Rep. ROTHMAN	Reducing the Corporate Net Income Tax to 3.07% (Previously HB1791)
House Bill 77	Rep. ROTHMAN	Elimination of Pennsylvania Inheritance Tax (Previously HB2054)
House Bill 98	Rep. NEILSON	Tax Credit for Purchase of Classroom Supplies
House Bill 105	Rep. COX	Small Business Tax Fairness – Like-kind Exchanges
House Bill 109	Rep. QUINN	Additional Funding for School Safety Measures
House Bill 123	Rep. D. MILLER	Modernizing our Personal Income Tax Poverty Exemption
House Bill 160	Rep. QUINN	Tax Credits for Volunteer First Responders
House Bill 174	Rep. CALTAGIRONE	Fund a Cure for Pediatric Cancer
House Bill 208	Rep. DEASY
House Bill 209	Rep. DEASY
House Bill 241	Rep. PICKETT	REAP Tax Credit
House Bill 262	Rep. METZGAR	Inheritance Tax Elimination for Children Age of 21 and Under (Former HB 291)
House Bill 269	Rep. DRISCOLL	Realty Transfer Tax Exemption for First Responders’ Surviving Spouse or Children
House Bill 285	Rep. METCALFE	Employee Stock Ownership Plans (ESOPs)
House Bill 296	Rep. TOOHIL	Adoption and Foster Care Tax Credit
House Bill 304	Rep. TOOHIL	Taxation of Traffic Signal Foundations, Poles and Mast Arms
House Bill 329	Rep. WARREN	Commuter and Commerce Toll Tax Credit
House Bill 333	Rep. NELSON	Small Business Tax Package
House Bill 376	Rep. OWLETT	Volunteer Firefighter Tax Exemption Legislation - Formerly HB 147
House Bill 519	Rep. ORTITAY	Amending the Tax Reform Code to require employers receiving tax credits to implement a hiring program for disabled individuals
House Bill 538	Rep. FLYNN	Olympics Income Tax Exemption
House Bill 551	Rep. ORTITAY	Ending the Ability to Sell a Tax Credit
House Bill 609	Rep. DeLUCA	Sales Tax on Discounted Items
House Bill 618	Rep. F. KELLER	Legislation – SUT Exclusion for Gun Locks & Gun Safes – Former HB 283
House Bill 655	Rep. MOUL	Inheritance Tax - former HB 143
House Bill 678	Rep. ISAACSON	Student Loan Interest Tax Credit
House Bill 698	Rep. McCARTER	Tax Holiday for Energy Star and WaterSense Products (Former HB 1816)
House Bill 706	Rep. GREINER	Income Tax Reporting for Estates and Revocable Trusts
House Bill 725	Rep. DeLUCA	Create a Floor for Inheritance Tax
House Bill 728	Rep. DeLUCA	Taxing Political Advertisments
House Bill 732	Rep. KAUFER	Realty Transfer Tax Exemption for Volunteer Service Providers
House Bill 774	Rep. ZIMMERMAN	PIT Examination Process (Prior HB 1867 - 17/18 Session)
House Bill 779	Rep. HICKERNELL	Sales and Use Tax Exemption for Youth Development Programs (Former HB 1012 of 2017-18 Session)
House Bill 780	Rep. HICKERNELL	Estimated Payment Threshold for Personal Income Tax (Former HB 1011 of 2017-18 Session)
House Bill 820	Rep. COX	Tax Return Filing Exemption for Seniors
House Bill 857	Rep. O'MARA	Veterans’ Trust Fund
House Bill 873	Rep. GALLOWAY	Tax Credits for Living Organ Donors
House Bill 893	Rep. SCHLOSSBERG	Ensuring Freedom for Pennsylvania's Aging Adults
House Bill 895	Rep. SCHLOSSBERG	Ensuring Freedom for Pennsylvania's Aging Adults
House Bill 896	Rep. CALTAGIRONE	Fighting Blight and Homelessness Simultaneously
House Bill 914	Rep. LONGIETTI	City Revitalization Improvement Zones (CRIZ) Expansion
House Bill 926	Rep. GREINER	Non-Resident Withholding Fixes, 1099-MISC
House Bill 1088	Rep. MUSTELLO	Data Center Sales and Use Tax Exemption
House Bill 1100	Rep. KAUFER	Energize PA Legislative Package
House Bill 1101	Rep. MIHALEK	Energize PA Legislative Package
House Bill 1163	Rep. SANKEY	LEGISLATION: CLARIFICATION ON SALES & USE TAX(SUT) FOR FINANCIAL INSTITUTIONS & INFORMATION SERVICES
House Bill 1168	Rep. CALTAGIRONE	Misinterpretation of Sales Tax Exemption for Traffic Signal Construction
House Bill 1173	Rep. FREEMAN	Improving Pennsylvania’s Historic Preservation Incentive Tax Credit Program
House Bill 1207	Rep. McCLINTON	Easimg finanical difficulty after the death of a loved one
House Bill 1208	Rep. CARROLL	Creating Jobs with More Airport Development
House Bill 1225	Rep. FEE	Agricultural Building Tax Exclusion
House Bill 1242	Rep. SCHWEYER	Covering Public Health Concerns through the Neighborhood Assistance Tax Credit
House Bill 1306	Rep. MURT	Addressing Student Debt Crisis
House Bill 1323	Rep. BOBACK	Sales Tax Elimination of Insured and Medicaid Assistance Breast Pumps and Supplies
House Bill 1385	Rep. LONGIETTI	Prepayment Estimates for Sales Tax Filings Legislation
House Bill 1437	Rep. M. K. KELLER	Revisions to the Rural Jobs and Investment Tax Credit Program
House Bill 1445	Rep. DALEY	Corporate Tax Overhaul
House Bill 1453	Rep. KEEFER	ELIMINATING TRANSFER OF TAX CREDITS
House Bill 1481	Rep. MASSER	Extending the PA Coal Refuse Energy and Reclamation Tax Credit
House Bill 1488	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 1489	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 1490	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 1491	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 1499	Rep. D. MILLER	Extending State Tax Relief to all Uniformed Services
House Bill 1549	Rep. MIHALEK	PA Brewery Tax Reform
House Bill 1562	Rep. WHITE
House Bill 1583	Rep. PEIFER	PTIN Legislation
House Bill 1585	Rep. WHEATLEY	Restore Pennsylvania
House Bill 1603	Rep. GROVE	Small Business Tax Package
House Bill 1636	Rep. FIEDLER	Public School Building Emergency Repair and Renovation Grant Program
House Bill 1645	Rep. M. K. KELLER	In-home foster care reimbursements
House Bill 1648	Rep. WHEATLEY	Teacher Tax Credit
House Bill 1694	Rep. HARKINS	State Income Tax Credit for Parent(s) who Experience a Stillbirth
House Bill 1698	Rep. MURT	Sales Tax Exclusion for Library Book Sales
House Bill 1738	Rep. RABB	Fair Share Tax Plan
House Bill 1742	Rep. WHEATLEY	Tax Deduction for Employing Disenfranchised Groups
House Bill 1836	Rep. FREEMAN	Factory or Mill Buildings and Economic Revitalization
House Bill 1848	Rep. LEWIS	Long-Term Care Insurance Tax Credit
House Bill 1877	Rep. DALEY	Municipal fireworks regulation
House Bill 1884	Rep. MURT	Inheritance Tax Elimination for Children with Disabilities (Prior HB 415)
House Bill 2119	Rep. PASHINSKI	Universal Property Tax Relief Rebate Program
House Bill 2224	Rep. GLEIM	Reducing the Corportate Net Income Tax rate (CNIT) from 9.99% to 5.99% Over a Four-Year Period
House Bill 2227	Rep. NEILSON	Sales Tax Exemption on Solar Energy Devices
House Bill 2244	Rep. DUNBAR	Cost & Percent Depletion of Mines, Oil and Gas Wells, and other Natural Deposits
House Bill 2252	Rep. DIAMOND	Reforming the Sales Tax; Reducing Rate from 6% to 1.9%
House Bill 2258	Rep. PEIFER	Correcting a scrivener's error in Realty Transfer Tax
House Bill 2268	Rep. CEPHAS	Tax Credits for Student Loan Repayment Programs
House Bill 2286	Rep. PASHINSKI	Burden-Free Community College for PA: The Delayed Payment Plan Bill Package
House Bill 2303	Rep. MIHALEK	Housing Authority Realty Transfer Tax
House Bill 2315	Rep. NEILSON	Income tax check-off for fish and wildlife management
House Bill 2332	Rep. OBERLANDER	Data Center Sales and Use Tax Exemption
House Bill 2336	Rep. ECKER	Pennsylvania Realty Property Transfer Tax Exemption
House Bill 2356	Rep. MALAGARI	Credit for Taxpayers Who Adopt a Shelter Animal
House Bill 2377	Rep. ROWE	Suspending the collection of sales tax and personal income tax during the declaration of disaster emergency
House Bill 2398	Rep. JONES	Elimination of Net Operating Loss Expiration
House Bill 2401	Rep. KULIK	Extend Deadline to Remit Sales Taxes due to COVID-19
House Bill 2420	Rep. JONES	Elimination Of Net Operating Loss Expiration
House Bill 2430	Rep. GLEIM	PA Department of Revenue/Estimated Payment Legislation
House Bill 2497	Rep. DUNBAR
House Bill 2523	Rep. SCHWEYER	Neighborhood Assistance Program - Increase
House Bill 2559	Rep. NEILSON	Construction Job Tax Credit
House Bill 2573	Rep. BROWN	Automated External Defibrillator (AED) Tax Credit
House Bill 2621	Rep. ISAACSON	Green Driver Incentives Package
House Bill 2657	Rep. HOHENSTEIN	Co-sponsorship request: Establishing Limits on the Use of Consumer Fireworks
House Bill 2752	Rep. MASSER	Amend Tax Reform Code of 1971 - provide relief for eating/drinking establishments for extension of time
House Bill 2753	Rep. MASSER	Amend Tax Reform Code of 1971 - provide relief for eating/drinking establishments for extension of time
House Bill 2789	Rep. DAY	Restaurant Pandemic Sales Tax Suspension
House Bill 2869	Rep. HELM	Mechanical Insulation Installation Tax Credit
House Bill 2871	Rep. DUNBAR	NOL Changes for Covid 19 Losses
House Bill 2891	Rep. INNAMORATO	Closing the Amazon Local Sales Tax Loophole
House Bill 2897	Rep. M. K. KELLER	Crop Insurance—Taxable Income
House Bill 2917	Rep. BULLOCK	Child Care Tax Deduction
House Bill 2978	Rep. RABB	Establishing a per-ton fee on greenhouse gas emissions for PA’s biggest corporate polluters
Senate Bill 27	Sen. BROOKS	Reducing the Inheritance Tax for Siblings
Senate Bill 28	Sen. BROOKS	Reducing the Inheritance Tax on Non-Sibling Heirs
Senate Bill 30	Sen. KILLION	State Housing Tax Credit
Senate Bill 32	Sen. BROOKS	Reducing the Corporate Net Income Tax Rate
Senate Bill 74	Sen. MARTIN	Pediatric Cancer Research Tax Credit
Senate Bill 83	Sen. MARTIN	Volunteer Fire Company Sales Tax Exemption on Prepared Foods
Senate Bill 103	Sen. HUTCHINSON	Firearm Safe Sales Tax Exemption
Senate Bill 148	Sen. HUGHES	Sales and Use Tax Exemption for Solar Energy
Senate Bill 168	Sen. HUGHES	Increasing the Rural Jobs and Investment Tax Credit
Senate Bill 175	Sen. BROWNE	Sales Tax Exemption for Equipment for Visually Impaired
Senate Bill 179	Sen. BROWNE	Employee Stock Ownership Plans (ESOP's)
Senate Bill 180	Sen. BROWNE	Legislation to Conform the PIT to the Federal Opportunity Zones Program
Senate Bill 185	Sen. KILLION	Film Production Tax Credit Increase
Senate Bill 201	Sen. DiSANTO	Reintroduction of Small Business Reform Package
Senate Bill 202	Sen. J. WARD	Reintroduction of Small Business Reform Package
Senate Bill 203	Sen. HUTCHINSON	Reintroduction of Small Business Reform Package
Senate Bill 220	Sen. HUGHES	Increasing the Personal Income Tax Poverty Exemption
Senate Bill 225	Sen. KILLION	Additional Incentives For PA Companies To Utilize Film Tax Credits
Senate Bill 266	Sen. HUGHES	Maximizing the Manufacturing Tax Credit
Senate Bill 336	Sen. BROOKS	Sales Tax Holiday for Emergency Preparedness Equipment
Senate Bill 342	Sen. STEFANO	Inheritance Tax Elimination for Children Age of 21 and Under
Senate Bill 358	Sen. BOSCOLA	Homestead Property Tax Deduction for State Income Taxes
Senate Bill 384	Sen. BOSCOLA	Credits for Job Training Programs
Senate Bill 445	Sen. BAKER	Adoption and Foster Care Tax Credit
Senate Bill 451	Sen. SANTARSIERO	Alleviating the Burden of Ever-Increasing Turnpike Tolls
Senate Bill 455	Sen. BROOKS	Sales Tax Exemption for Service Dog Products and Services
Senate Bill 463	Sen. ARGALL	Amendment to Act 45 of 1998 related to traffic signal exemptions
Senate Bill 468	Sen. TOMLINSON	Marcellus Shale Severance Tax
Senate Bill 471	Sen. HUTCHINSON	Data Center Sales and Use Tax Exemption
Senate Bill 478	Sen. VOGEL	Beginning Farmer Tax Credit
Senate Bill 514	Sen. BAKER	Tax Forgiveness for Full-time College Students
Senate Bill 522	Sen. STREET	Job Creating Tax Credits
Senate Bill 539	Sen. SCAVELLO	Homeowners Association Contributions Tax Deduction
Senate Bill 541	Sen. ARGALL	Improving Pennsylvania’s Historic Preservation Incentive Tax Credit Program
Senate Bill 563	Sen. BLAKE	Animal Shelter Tax Credit
Senate Bill 568	Sen. HUTCHINSON	Clarification on Sales and Use Tax for Financial Institutions and Information Services
Senate Bill 577	Sen. MENSCH	Jobs Initiative Package
Senate Bill 578	Sen. MENSCH	Jobs Initiative Package
Senate Bill 579	Sen. MENSCH	Jobs Initiative Package
Senate Bill 616	Sen. HUTCHINSON	Clarifying the Strategic Development Area Sales and Use Tax Exemption
Senate Bill 618	Sen. ARGALL	Extending the PA Coal Refuse Energy and Reclamation Tax Credit
Senate Bill 624	Sen. SCHWANK	PA Farm Bill - Realty Transfer Tax Exemption for sale of preserved farms to beginner farmers
Senate Bill 628	Sen. SCAVELLO	Airport Land Development Zone (ALDZ) Program
Senate Bill 672	Sen. BLAKE	Small Business tax-deferred savings accounts
Senate Bill 696	Sen. YAW	Modifying Pennsylvania’s Fireworks Law
Senate Bill 725	Sen. YUDICHAK	Restore Pennsylvania
Senate Bill 747	Sen. MENSCH	Expanding the 21st Century Manufacturing Innovation and Reinvestment Deduction Act
Senate Bill 755	Sen. YUDICHAK	Livable Home Tax Credit
Senate Bill 758	Sen. HAYWOOD	Fair Share Tax
Senate Bill 771	Sen. BROWNE	Preparer Tax Identification Number (PTIN) on State Tax Returns
Senate Bill 794	Sen. BROOKS	Office of the State Fire Commissioner Tax Return Donations
Senate Bill 816	Sen. FONTANA	Uncapping the Film Production Tax Credit
Senate Bill 827	Sen. SCHWANK	Municipal fireworks regulation
Senate Bill 831	Sen. FARNESE	Tax credit for medical marijuana
Senate Bill 866	Sen. YUDICHAK	Energy and Fertilizer Manufacturing Tax Credit
Senate Bill 875	Sen. STEFANO	Firefighter Tax Relief
Senate Bill 907	Sen. LEACH	Normal Business Deductions for Medical Cannabis Businesses
Senate Bill 962	Sen. HUGHES	New Deal for Housing
Senate Bill 963	Sen. HUGHES	New Deal for Housing
Senate Bill 975	Sen. PHILLIPS-HILL	Annual Filing of Sales Tax Returns for Small Businesses
Senate Bill 1032	Sen. TARTAGLIONE	Closing the Delaware Loophole
Senate Bill 1036	Sen. MASTRIANO	Clarification of Sales Tax Exemption for Cervidae Livestock Operations.
Senate Bill 1037	Sen. DiSANTO	Expanding Pennsylvania's Income Tax Forgiveness Program
Senate Bill 1041	Sen. K. WARD	Preserving the Sales Tax Exemption for Multi-Purpose Agriculture Vehicles
Senate Bill 1065	Sen. K. WARD	Establishing Hours for the Use of Consumer Fireworks
Senate Bill 1077	Sen. COLLETT	Establishing the Public Works Impacted Business Tax Credit
Senate Bill 1113	Sen. BLAKE	Tax Credit for Manufacturers to Manufacture Personal Protective Equipment
Senate Bill 1150	Sen. BOSCOLA	Pennsylvania Coronavirus Relief Package
Senate Bill 1153	Sen. A. WILLIAMS	Pennsylvania GROCER Act
Senate Bill 1167	Sen. BROOKS	National Guard Service Tax Credit
Senate Bill 1180	Sen. BROOKS	Volunteer Firefighter Service Tax Credit
Senate Bill 1227	Sen. SCHWANK	Repealing the Fireworks Law of 2017
Senate Bill 1249	Sen. BOSCOLA	Pennsylvania Coronavirus Relief Package
Senate Bill 1258	Sen. FONTANA	Tax Exemption of Personal Protection Equipment
Senate Bill 1263	Sen. SCAVELLO
Senate Bill 1278	Sen. BARTOLOTTA	COVID-19 Small Business Tax Relief Package
Senate Bill 1326	Sen. BLAKE	Fraud Protection for Pennsylvania Tax Credit Programs - Grand Jury Recommendations