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PA HB1424

PA HB1424
In local taxes, further providing for delegation of taxing powers and restrictions thereon.


summary

Introduced
05/07/2025
In Committee
07/23/2025
Crossed Over
07/08/2025
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of December 31, 1965 (P.L.1257, No.511), entitled "An act empowering cities of the second class, cities of the second class A, cities of the third class, boroughs, towns, townships of the first class, townships of the second class, school districts of the second class, school districts of the third class and school districts of the fourth class including independent school districts, to levy, assess, collect or to provide for the levying, assessment and collection of certain taxes subject to maximum limitations for general revenue purposes; authorizing the establishment of bureaus and the appointment and compensation of officers, agencies and employes to assess and collect such taxes; providing for joint collection of certain taxes, prescribing certain definitions and other provisions for taxes levied and assessed upon earned income, providing for annual audits and for collection of delinquent taxes, and permitting and requiring penalties to be imposed and enforced, including penalties for disclosure of confidential information, providing an appeal from the ordinance or resolution levying such taxes to the court of quarter sessions and to the Supreme Court and Superior Court," in local taxes, further providing for delegation of taxing powers and restrictions thereon.

AI Summary

This bill amends the Local Tax Enabling Act to modify restrictions on local taxing authorities' powers, specifically addressing taxation of amusements and admissions. The bill removes language that previously stated real property rented for camping purposes would not be considered a place of amusement, and adds a new provision explicitly preventing local authorities from levying an amusement or admissions tax on charges for admission to a recreational campground. This change appears to clarify and potentially limit local governments' ability to impose taxes on campground admissions. The legislation is specific to local tax regulations in Pennsylvania and will take effect 60 days after its enactment. The bill seems designed to provide more uniform and consistent tax treatment for recreational campgrounds across different local jurisdictions within the state.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (25)

Last Action

Referred to Community, Economic & Recreational Development (on 07/23/2025)

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