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PA SB587

PA SB587
In tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.


summary

Introduced
04/09/2025
In Committee
04/09/2025
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 amends the Tax Reform Code of 1971 to establish new restrictions on tax credits and tax benefits related to anti-union activities. Specifically, before awarding a tax credit or tax benefit, state departments or agencies must investigate whether an applicant or recipient has committed anti-union activities within the previous 10 years. The bill defines anti-union activities broadly, including complaints or settlements related to unfair labor practices issued by the National Labor Relations Board, Federal court findings of interference or coercion with labor rights, violations of the Pennsylvania Labor Relations Act, and complaints or violations of orders from the Pennsylvania Labor Relations Board. If an applicant or recipient is found to have engaged in such anti-union activities, the department or agency is prohibited from awarding the tax credit or tax benefit. The bill aims to discourage anti-union behavior by creating a financial consequence for employers who are found to have violated labor rights. The provisions will take effect 60 days after the bill's enactment.

Committee Categories

Budget and Finance

Sponsors (11)

Last Action

Referred to Finance (on 04/09/2025)

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