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05/20/2024 02:41 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20210&cosponId=36949
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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted: March 1, 2022 02:49 PM
From: Representative Jonathan Fritz
To: All House members
Subject: Incentivizing Build-out of Broadband Infrastructure
 
In the near future, I intend to introduce legislation to provide a temporary income tax exclusion for income that is received by Pennsylvania taxpayers as a result of the installation of high-speed broadband internet (“broadband”) infrastructure on their property.
 
As many of you know, we are currently in the process of deploying the critical infrastructure that is needed to provide every resident and community throughout the Commonwealth with access to broadband internet, whether for educational, personal or business purposes. In some of our communities, the foundations for this infrastructure will undoubtedly need to be built from the ground up, but in others, existing infrastructure such as grain silos are prevalent and at the ready to be a tool for service providers to help expediate the rollout of broadband internet to areas in need. While there is no doubt that property owners allowing such build outs on their property will provide immediate benefits for residents and communities alike, it could also lead to adverse tax implications for the unwitting property owners upon which the infrastructure is installed.

That is why in order to remove this barrier to unfettered broadband expansion, my legislation will establish a three-year exclusionary period during which any net gains or income derived or in the form of rents or royalty payments that are received by a Pennsylvania taxpayer from the installation of broadband infrastructure on their property would be excluded from state income tax. The exclusionary period would be applicable for tax years 2022-2024 but could be further extended if warranted by the General Assembly.
 
The dependence of our residents and communities on high-speed broadband internet services, coupled with the resources that have recently been made available, makes now is the time to act. I respectfully ask for your consideration to join me as a co-sponsor of this important legislation.
 



Introduced as HB2391