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Bill > HB1424
PA HB1424
PA HB1424In local taxes, further providing for delegation of taxing powers and restrictions thereon.
summary
Introduced
05/07/2025
05/07/2025
In Committee
07/23/2025
07/23/2025
Crossed Over
07/08/2025
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)
Paul Takac (D)*,
Jamie Barton (R),
Tim Brennan (D),
Johanny Cepeda-Freytiz (D),
Missy Cerrato (D),
Joe Ciresi (D),
Bud Cook (R),
Bob Freeman (D),
José Giral (D),
Keith Harris (D),
Carol Hill-Evans (D),
Carol Kazeem (D),
Tarik Khan (D),
Marci Mustello (R),
Ed Neilson (D),
Tarah Probst (D),
Jack Rader (R),
Nikki Rivera (D),
Ben Sanchez (D),
Jeremy Shaffer (R),
Izzy Smith-Wade-El (D),
Joanne Stehr (R),
Joseph Webster (D),
Dan Williams (D),
Dave Zimmerman (R),
Last Action
Referred to Community, Economic & Recreational Development (on 07/23/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1424 |
| House Fiscal Note PN 1653 | https://www.legis.state.pa.us/WU01/LI/BI/FN/2025/0/HB1424P1653.pdf |
| BillText | https://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2025&sessInd=0&billBody=H&billTyp=B&billNbr=1424&pn=1653 |
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