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PA HB966

PA HB966
In tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.


summary

Introduced
04/24/2023
In Committee
04/24/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.

AI Summary

This bill amends the Tax Reform Code of 1971 to require the Department of Revenue or administering agency to make a finding that an applicant or recipient has not committed an "anti-union activity" within the previous 10 years before awarding a tax credit or tax benefit. The bill defines "anti-union activity" as including unfair labor practice complaints, settlements, and findings by federal and state labor relations agencies. If the agency determines the applicant or recipient has engaged in such activities, it may not award the tax credit or benefit.

Committee Categories

Budget and Finance

Sponsors (19)

Last Action

Referred to FINANCE (on 04/24/2023)

Bill Topics

Labor and Employment
  • ‐ Employee Relations, Unions, and Collective Bargaining
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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