Statute References

2021-2022 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: 120

# of Senate Bills: 65

Bill	Sponsor	Memo
House Bill 23	Rep. HELM	Mechanical Insulation Installation Tax Credit
House Bill 58	Rep. SNYDER	Deliquent Tax Notification Period
House Bill 73	Rep. KEEFER	Eliminating Transfer of Tax Credits
House Bill 83	Rep. D. MILLER	Modernizing our Personal Income Tax Poverty Exemption
House Bill 105	Rep. COX	Small Business Tax Fairness Package (Former HB's 105, 1603 & 333)
House Bill 127	Rep. GLEIM	Reducing the Corportate Net Income Tax rate (CNIT) from 9.99% to 5.99% Over a Four-Year Period (Former HB2224)
House Bill 130	Rep. GLEIM	PA Department of Revenue/Estimated Payment Legislation (Former HB2430)
House Bill 198	Rep. DUNBAR	NOL Changes for Covid 19 Losses
House Bill 199	Rep. DUNBAR	Cost & Percent Depletion of Mines, Oil and Gas Wells, and other Natural Deposits
House Bill 222	Rep. R. BROWN	Automated External Defibrillator (AED) Tax Credit
House Bill 240	Rep. DRISCOLL	Realty Transfer Tax Exemption for First Responders’ Surviving Families
House Bill 243	Rep. WARREN	Commuter and Commerce Toll Tax Credit
House Bill 249	Rep. D. MILLER	Extending State Tax Relief to all Uniformed Services
House Bill 252	Rep. OWLETT	Volunteer Firefighter Tax Exemption Legislation – Former HB 376
House Bill 273	Rep. PEIFER	Correcting a scrivener's error in Realty Transfer Tax (Former HB 2258)
House Bill 285	Rep. METCALFE	Employee Stock Ownership Plans (ESOPs)
House Bill 307	Rep. DIAMOND	Reforming the Sales Tax; Reducing Rate from 6% to 1.9%
House Bill 333	Rep. E. NELSON	Small Business Tax Fairness Package (Former HB's 105, 1603 & 333)
House Bill 342	Rep. ISAACSON	Student Loan Interest Tax Credit
House Bill 385	Rep. DUNBAR	Exempting Paycheck Protection Loans from State Income Tax
House Bill 395	Rep. GROVE	Small Business Tax Fairness Package (Former HB's 105, 1603 & 333)
House Bill 402	Rep. GALLOWAY	Tax Credits for Living Organ Donors
House Bill 426	Rep. DAY	Restaurant Pandemic Sales Tax Suspension
House Bill 461	Rep. CIRESI	Tax Holiday for Energy Star and WaterSense Products (Former HB 698)
House Bill 524	Rep. ISAACSON	Green Driver Incentives Package
House Bill 557	Rep. DeLUCA	Sales Tax on Discounted Items
House Bill 558	Rep. DeLUCA	Creating a Floor for Inheritance Tax
House Bill 603	Rep. MIHALEK	Low Income Tax Relief and Business Attraction Legislation
House Bill 627	Rep. TOOHIL	Foster Care and Adoption Tax Credit
House Bill 645	Rep. MERSKI	Earned Income Tax Exemptions - Non-Military Spouses of Active Duty Military
House Bill 652	Rep. SCHWEYER	Covering Public Health Concerns through the Neighborhood Assistance Program
House Bill 656	Rep. SCHWEYER
House Bill 674	Rep. MALAGARI	Credit for Taxpayers Who Adopt a Shelter Animal (Former HB2356)
House Bill 679	Rep. ECKER	Pennsylvania Realty Property Transfer Tax Exemption
House Bill 708	Rep. CIRESI	Sales Tax Exclusion for Library Book Sales (Former HB 1698)
House Bill 725	Rep. BOBACK	Sales Tax Elimination of Insured and Medicaid Assistance Breast Pumps and Supplies
House Bill 732	Rep. JONES	Elimination of Net Operating Loss Expiration
House Bill 766	Rep. GREINER	PA Corporate Tax Return Due Date
House Bill 820	Rep. COX	Tax Return Filing Exemption for Seniors
House Bill 861	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 862	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 863	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 864	Rep. SIMS	Sustainable Development and Manufacturing Tax Credit Package
House Bill 952	Rep. OBERLANDER	Data Center Sales and Use Tax Exemption
House Bill 961	Rep. FREEMAN	Fighting Blight and Homelessness Simultaneously
House Bill 985	Rep. PASHINSKI	Burden-Free Community College for PA: The Delayed Payment Plan Bill Package
House Bill 1006	Rep. METZGAR	Crop Insurance—Taxable Income
House Bill 1059	Rep. HICKERNELL	Estimated Payment Threshold for Personal Income Tax (Former HB 780 of 2019-20 Session)
House Bill 1071	Rep. MALAGARI	Apprenticeship Education Expense Tax Credit Program
House Bill 1124	Rep. NEILSON	Sales Tax Exemption on Solar Energy Devices (Formerly HB 2227)
House Bill 1125	Rep. NEILSON	Construction Job Tax Credit (Formerly HB 2559)
House Bill 1127	Rep. NEILSON	Tax Credits for Classroom Supplies
House Bill 1148	Rep. GAYDOS	Elimination of Pennsylvania Inheritance Tax
House Bill 1163	Rep. ROTHMAN	Reducing the Corporate Net Income Tax to 3.07% (Former HB72)
House Bill 1222	Rep. DALEY	Combined Reporting - Corporate Net Income Tax (CNIT)
House Bill 1229	Rep. CARROLL	Creating Jobs with More Airport Development
House Bill 1253	Rep. FREEMAN	Strengthening the Historic Preservation Tax Credit Program
House Bill 1263	Rep. NEILSON	Income Tax Check-off for Fish and Wildlife Management
House Bill 1265	Rep. JONES	Elimination of Net Loss Deduction Limitation
House Bill 1303	Rep. ORTITAY	Integrity and Transparency in the Administration of Tax Credit and Tax Benefit Programs
House Bill 1329	Rep. ORTITAY	Requiring a hiring program for disabled individuals for employers receiving state tax credits
House Bill 1342	Rep. RADER	Estate Tax Exemption for Military Members
House Bill 1382	Rep. SIMS	Paper and Plastic Bag Usage
House Bill 1386	Rep. BOBACK	Sales Tax Holiday for Purchases at Pennsylvania Restaurants
House Bill 1422	Rep. WHEATLEY	Disenfranchised Employment Tax Credit
House Bill 1426	Rep. WHEATLEY	Teacher Tax Credit
House Bill 1432	Rep. CIRESI	Film Industry Incentive
House Bill 1480	Rep. ROWE	Voluntary Donations to the General Fund
House Bill 1485	Rep. QUINN	Tax Credits For Volunteer First Responders (Former HB160)
House Bill 1522	Rep. LONGIETTI	City Revitalization Improvement Zones (CRIZ) Expansion
House Bill 1525	Rep. LONGIETTI	Prepayment Estimates for Sales Tax Filings Legislation
House Bill 1554	Rep. HARKINS	State Income Tax Credit for Parent(s) who Experience a Stillbirth
House Bill 1575	Rep. BOROWICZ	Sales and Use Tax Exemption on Firearms and Ammunition
House Bill 1656	Rep. INNAMORATO	Closing the Amazon Local Sales Tax Loophole
House Bill 1674	Rep. LAWRENCE
House Bill 1709	Rep. WHITE	Optional Entity-Level SALT Cap Workaround
House Bill 1756	Rep. ZIMMERMAN	PIT Examination Process (Prior HB 774, 2019-2020)
House Bill 1805	Rep. SIMS	Tax-Free Student Loan Forgiveness
House Bill 1808	Rep. HILL-EVANS	Establishing the Recent Veteran Property Tax and Rent Rebate Program
House Bill 1817	Rep. IRVIN	Inheritance Tax Holiday
House Bill 1960	Rep. KAIL	Increasing the Corporate Net Loss Deduction Limitation
House Bill 2053	Rep. SHUSTERMAN	Pennsylvania Child and Dependent Care Tax Credit
House Bill 2092	Rep. FLOOD	Employer Blood Drive Tax Incentive
House Bill 2095	Rep. GLEIM	Reducing the Corporate Net lncome Tax rate (CNIT) to 4.99%
House Bill 2099	Rep. E. NELSON	“Peer-to-Peer” Private Vehicle Rental Programs Package
House Bill 2101	Rep. SHUSTERMAN	Tax Incentive for Charitable Donations
House Bill 2103	Rep. SHUSTERMAN	Tax Incentives for Secondhand Clothing
House Bill 2137	Rep. WENTLING	Exclusion for Public Student Loan Forgiveness
House Bill 2203	Rep. MAKO	Property Taxes - Senior Citizens
House Bill 2211	Rep. McNEILL	Exempting Firearm Safety Devices from Sales and Use Tax
House Bill 2215	Rep. THOMAS	Startup Investor Tax Credit
House Bill 2274	Rep. C. WILLIAMS	2021 Tax-Penalty Forgiveness Program
House Bill 2277	Rep. TOPPER	Repeal AST Prepayment Requirement
House Bill 2280	Rep. FREEMAN	Factory or Mill Buildings and Economic Revitalization
House Bill 2300	Rep. MIHALEK	Low Income Tax Relief and Business Attraction Legislation
House Bill 2327	Rep. CIRESI	Exempting At-Home COVID-19 Tests from the Sales Tax
House Bill 2354	Rep. RYAN	Frontline Worker Tax Rebate
House Bill 2368	Rep. MAKO	Property Taxes - Senior Citizens
House Bill 2382	Rep. WHITE	Enactment of an Earned Income Tax Credit in Pennsylvania
House Bill 2386	Rep. B. MILLER	Sales Tax Exemption for Fencing Used in Agriculture
House Bill 2391	Rep. FRITZ	Incentivizing Build-out of Broadband Infrastructure
House Bill 2396	Rep. GREINER	Extension of Pennsylvania Rural Jobs and Investment Tax Credit (RJTC)
House Bill 2431	Rep. ROWE	Corporate Net Income Tax Reduction
House Bill 2438	Rep. MERCURI	Electronic Lien Filing Modernization
House Bill 2510	Rep. DALEY	CNIT Reduction and Modernization
House Bill 2559	Rep. MIHALEK	Waterfront Development Tax Credit Cap Increase
House Bill 2597	Rep. MARKOSEK	Tax Exemption for Firefighting Equipment
House Bill 2616	Rep. METZGAR
House Bill 2640	Rep. KAUFER
House Bill 2645	Rep. PEIFER	Clarifying the calculation of Bank and Trust Company Shares Tax
House Bill 2665	Rep. MASSER	Funding PHARE
House Bill 2698	Rep. O'NEAL	RGGI Compliance Tax Credit
House Bill 2707	Rep. OBERLANDER
House Bill 2737	Rep. T. DAVIS	Easing the Burden of Child Care Costs
House Bill 2749	Rep. PISCIOTTANO	Eliminating State Subsidies for Union Busting
House Bill 2750	Rep. PISCIOTTANO	Eliminating State Subsidies for Union Busting
House Bill 2752	Rep. INNAMORATO	The Working Families Tax Credit for Pennsylvania
House Bill 2803	Rep. CIRESI	Helping Pennsylvanians Afford Hybrid and Alternative Fuel Vehicles
House Bill 2825	Rep. MERCURI	A Simpler and More Certain Business Tax Environment
House Bill 2869	Rep. HOWARD	The Phoenix Credit: Combating the Wage Gap, Helping Job Seekers, and Reducing Labor Shortages
Senate Bill 35	Sen. A. WILLIAMS	Pennsylvania GROCER Act
Senate Bill 47	Sen. HUTCHINSON	Firearm Safe Sales and Use Tax Exemption
Senate Bill 74	Sen. MARTIN	Pediatric Cancer Research Tax Credit
Senate Bill 133	Sen. FONTANA	Uncapping the Film Production Tax Credit
Senate Bill 197	Sen. BOSCOLA	Homestead Property Tax Deduction for State Income Taxes
Senate Bill 218	Sen. HUGHES	Sales and Use Tax Exemption for Solar Energy
Senate Bill 271	Sen. STREET	Job Creating Tax Credits
Senate Bill 279	Sen. STEFANO	Firefighter Tax Relief
Senate Bill 288	Sen. MENSCH	Expanding the 21st Century Manufacturing Innovation and Reinvestment Deduction Act
Senate Bill 299	Sen. PHILLIPS-HILL	Annual Filing of Sales Tax Returns for Small Businesses
Senate Bill 308	Sen. BOSCOLA	Credits for Job Training Programs
Senate Bill 321	Sen. BARTOLOTTA	Film Industry Incentive
Senate Bill 325	Sen. J. WARD	Preserving the Sales Tax Exemption for Multi-Purpose Agriculture Vehicles
Senate Bill 343	Sen. MASTRIANO	Clarification of Sales Tax Exemption for Cervidae Livestock
Senate Bill 347	Sen. DiSANTO	Reintroduction of Small Business Reform Package
Senate Bill 348	Sen. J. WARD	Reintroduction of Small Business Reform Package
Senate Bill 349	Sen. HUTCHINSON	Reintroduction of Small Business Reform Package
Senate Bill 368	Sen. BARTOLOTTA	COVID-19 Small Business Tax Relief Package
Senate Bill 383	Sen. BROOKS	Exempting the first $100,000 from being subject to the inheritance tax for family members
Senate Bill 446	Sen. BROOKS	Sales Tax Holidays for PPE and Emergency Preparedness Equipment
Senate Bill 447	Sen. BROOKS	Reducing the Corporate Net Income Tax Rate
Senate Bill 454	Sen. BROOKS	State Tax Credit for Volunteer Firefighters
Senate Bill 463	Sen. HUTCHINSON	Data Center Sales and Use Tax Exemption
Senate Bill 464	Sen. KEARNEY	Expense Deductions for Medical Marijuana Business Income Taxes
Senate Bill 543	Sen. SANTARSIERO	Alleviating the Burden of Ever-Increasing Turnpike Tolls
Senate Bill 562	Sen. SCAVELLO	Airport Land Development Zone (ALDZ) Program
Senate Bill 568	Sen. ARGALL	Amendment to Act 45 of 1998 related to traffic signal exemptions
Senate Bill 583	Sen. BROOKS	Reducing the Inheritance Tax for Siblings
Senate Bill 586	Sen. ARGALL	Strengthening the Historic Preservation Tax Credit Program
Senate Bill 591	Sen. SCAVELLO	Senior Property Tax Relief Act
Senate Bill 600	Sen. BROOKS	National Guard Service Tax Credit
Senate Bill 665	Sen. BROOKS	Tax Return Donations to the Office of the State Fire Commissioner
Senate Bill 681	Sen. YUDICHAK	Tax Credit Changes to Help Businesses Recover from COVID-19 Pandemic
Senate Bill 682	Sen. YUDICHAK	Tax Credit Changes to Help Businesses Recover from COVID-19 Pandemic
Senate Bill 683	Sen. BROOKS	Reducing the Inheritance Tax for Non-Sibling Heirs
Senate Bill 720	Sen. MENSCH	Jobs Initiative Package
Senate Bill 721	Sen. MENSCH	Jobs Initiative Package
Senate Bill 722	Sen. MENSCH	Jobs Initiative Package
Senate Bill 723	Sen. MENSCH	Jobs Initiative Package
Senate Bill 734	Sen. HAYWOOD	Fraud Protection for Pennsylvania Tax Credit Programs - Grand Jury Recommendations
Senate Bill 756	Sen. YAW	Modifying Pennsylvania’s Fireworks Law
Senate Bill 763	Sen. ARGALL	Funding Pennsylvania's Low-Income Housing Tax Credit Program
Senate Bill 771	Sen. AUMENT	Performance-based CNI Reduction
Senate Bill 779	Sen. FONTANA	Small Business Tax-Deferred Savings Accounts
Senate Bill 829	Sen. YUDICHAK	Livable Home Tax Credit
Senate Bill 853	Sen. MUTH	Recent Veterans Property Tax/Rent Rebate Program
Senate Bill 887	Sen. TARTAGLIONE	Closing the Delaware Loophole
Senate Bill 894	Sen. YAW	Fireworks Modification Act
Senate Bill 896	Sen. BROOKS	Sales Tax Exemption for Service Dog Products and Services
Senate Bill 906	Sen. ROBINSON	Film Tax Incentive
Senate Bill 908	Sen. GEBHARD	State Tax Credit for Volunteer Emergency Medical Technicians (EMTs)
Senate Bill 941	Sen. FLYNN	Reviving the CRIZ Program in PA
Senate Bill 942	Sen. BROOKS	Inclusion of Sales Tax in Advertised Prices
Senate Bill 944	Sen. LAUGHLIN	Expanding Tax Credits for New Jobs in Pennsylvania's Opportunity Zones
Senate Bill 985	Sen. AUMENT	Small Business Assistance Package
Senate Bill 987	Sen. AUMENT	Small Business Assistance Package
Senate Bill 1077	Sen. SANTARSIERO	CNI Reduction and Modernization
Senate Bill 1082	Sen. SCAVELLO	Enactment of an Earned Income Tax Credit in Pennsylvania
Senate Bill 1205	Sen. ROBINSON	Waterfront Development Tax Credit Cap Increase
Senate Bill 1254	Sen. VOGEL	Funding PHARE
Senate Bill 1266	Sen. HAYWOOD	Fair Share Tax
Senate Bill 1301	Sen. HUTCHINSON
Senate Bill 1315	Sen. PHILLIPS-HILL	Clarifying flexibility for working from home for employees who live in PA, but work for out-of-state corporations
Senate Bill 1320	Sen. AUMENT	Optional Entity-Level SALT Cap Workaround
Senate Bill 1321	Sen. BAKER	Grantor Trust