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PA HB723

PA HB723
In tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.


summary

Introduced
02/25/2025
In Committee
02/25/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 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 modifies the Tax Reform Code of 1971 to establish new criteria for determining tax credit and tax benefit eligibility based on an applicant's or recipient's history of anti-union activities. Specifically, the bill requires government departments or administering agencies to investigate whether an applicant has committed anti-union activities within the previous 10 years, which could disqualify them from receiving tax credits or benefits. The bill defines "anti-union activity" broadly, including complaints or settlements related to unfair labor practices under federal and state labor laws, such as those involving the National Labor Relations Board, federal courts, or the Pennsylvania Labor Relations Board. These activities might include interference with workers' rights, coercion, or violations of labor relations acts. If an applicant is found to have engaged in such activities and has not successfully challenged the related order or complaint, they may be denied tax credits or benefits. The bill provides detailed definitions and examples of what constitutes an anti-union activity, giving agencies clear guidelines for evaluating an applicant's labor relations history. The new provisions will take effect 60 days after the bill's enactment.

Committee Categories

Budget and Finance

Sponsors (20)

Last Action

Referred to Finance (on 02/25/2025)

Bill Topics

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

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