Bill > HB34

This bill amends the Tax Reform Code of 1971 to add a new Disaster Lodging Tax Credit program that provides financial incentives for hotels and recreational campgrounds to offer discounted accommodations to Pennsylvania residents whose primary homes have been rendered uninhabitable or inaccessible due to a natural or man-made disaster. Under the program, qualified hotels and campgrounds can receive a tax credit equal to 100% of the discount they provide to disaster-affected residents, with a maximum of 90 nights of accommodation per beneficiary. To claim the credit, these lodging providers must apply to the Department of Revenue by March 31 for discounts provided in the prior calendar year, and include documentation from the beneficiary certifying the disaster's impact. The tax credit can be carried forward for up to five subsequent tax years, but cannot be carried back, refunded, sold, or assigned. The bill also updates the definition of "tax credit" in the existing law to include this new disaster lodging tax credit program. The legislation is designed to provide temporary housing support and financial relief for both disaster-affected residents and the lodging businesses that help them during times of crisis.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=34