Bill > HB1425

Introduced Session

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 tobacco products tax, further providing for definitions, for incidence and rate of tax, for licensing of wholesalers and for licensing of retailers DEALERS AND MANUFACTURERS AND FOR LICENSING OF MANUFACTURERS and providing for electronic nicotine delivery system directory. AMENDING THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), ENTITLED <-- "AN ACT RELATING TO THE FINANCES OF THE STATE GOVERNMENT; PROVIDING FOR CANCER CONTROL, PREVENTION AND RESEARCH, FOR AMBULATORY SURGICAL CENTER DATA COLLECTION, FOR THE JOINT UNDERWRITING ASSOCIATION, FOR ENTERTAINMENT BUSINESS FINANCIAL MANAGEMENT FIRMS, FOR PRIVATE DAM FINANCIAL ASSURANCE AND FOR REINSTATEMENT OF ITEM VETOES; PROVIDING FOR THE SETTLEMENT, ASSESSMENT, COLLECTION, AND LIEN OF TAXES, BONUS, AND ALL OTHER ACCOUNTS DUE THE COMMONWEALTH, THE COLLECTION AND RECOVERY OF FEES AND OTHER MONEY OR PROPERTY DUE OR BELONGING TO THE COMMONWEALTH, OR ANY AGENCY THEREOF, INCLUDING ESCHEATED PROPERTY AND THE PROCEEDS OF ITS SALE, THE CUSTODY AND DISBURSEMENT OR OTHER DISPOSITION OF FUNDS AND SECURITIES BELONGING TO OR IN THE POSSESSION OF THE COMMONWEALTH, AND THE SETTLEMENT OF CLAIMS AGAINST THE COMMONWEALTH, THE RESETTLEMENT OF ACCOUNTS AND APPEALS TO THE COURTS, REFUNDS OF MONEYS ERRONEOUSLY PAID TO THE COMMONWEALTH, AUDITING THE ACCOUNTS OF THE COMMONWEALTH AND ALL AGENCIES THEREOF, OF ALL PUBLIC OFFICERS COLLECTING MONEYS PAYABLE TO THE COMMONWEALTH, OR ANY AGENCY THEREOF, AND ALL RECEIPTS OF APPROPRIATIONS FROM THE COMMONWEALTH, AUTHORIZING THE COMMONWEALTH TO ISSUE TAX ANTICIPATION NOTES TO DEFRAY CURRENT EXPENSES, IMPLEMENTING THE PROVISIONS OF SECTION 7(A) OF ARTICLE VIII OF THE CONSTITUTION OF PENNSYLVANIA AUTHORIZING AND RESTRICTING THE INCURRING OF CERTAIN DEBT AND IMPOSING PENALTIES; AFFECTING EVERY DEPARTMENT, BOARD, COMMISSION, AND OFFICER OF THE STATE GOVERNMENT, EVERY POLITICAL SUBDIVISION OF THE STATE, AND CERTAIN OFFICERS OF SUCH SUBDIVISIONS, EVERY PERSON, ASSOCIATION, AND CORPORATION REQUIRED TO PAY, ASSESS, OR COLLECT TAXES, OR TO MAKE RETURNS OR REPORTS UNDER THE LAWS IMPOSING TAXES FOR STATE PURPOSES, OR TO PAY LICENSE FEES OR OTHER MONEYS TO THE COMMONWEALTH, OR ANY AGENCY THEREOF, EVERY STATE DEPOSITORY AND EVERY DEBTOR OR CREDITOR OF THE COMMONWEALTH," IN CIGARETTE SALES AND LICENSING, FURTHER PROVIDING FOR DEFINITIONS AND PROVIDING FOR PRESUMED COST OF DOING BUSINESS BY RETAILER; PROVIDING FOR TOBACCO PRODUCTS; AND MAKING REPEALS.

AI Summary

Committee Categories

Jeanne McNeill (D)*,  Tim Briggs (D),  Amen Brown (D),  Gina Curry (D),  Torren Ecker (R),  Bob Freeman (D),  Mark Gillen (R),  José Giral (D),  Jim Haddock (D),  Keith Harris (D),  Carol Hill-Evans (D),  Lee James (R),  Josh Kail (R),  Joe Kerwin (R),  Tarik Khan (D),  Kate Klunk (R),  Kristin Marcell (R),  Kyle Mullins (D),  Chad Reichard (R),  Jim Rigby (R),  Nikki Rivera (D),  Steve Samuelson (D),  Ben Sanchez (D),  Mike Schlossberg (D),  Pete Schweyer (D),  Melissa Shusterman (D),  Mandy Steele (D),  Tim Twardzik (R),  Arvind Venkat (D),  Joseph Webster (D),  Craig Williams (R), 

Act No. 57 of 2025 (on 12/22/2025)

Official Document