Bill > HB1495

This bill is repealing the historical Act of May 11, 1921, which originally imposed a state tax on anthracite coal in Pennsylvania. The original act required coal mining operations to pay a tax on each ton of anthracite coal mined, with tax rates gradually decreasing from 1.5% to 0.5% between 1921 and 1931. The bill eliminates the existing legal framework for assessing and collecting this coal tax, which required mining operators to report their coal production and value annually to the Auditor General, and included penalties for non-compliance or false reporting. By repealing this act, the bill effectively removes the state's legal mechanism for taxing anthracite coal production, which was a significant industry in Pennsylvania during the early 20th century. The repeal suggests that this specific tax is no longer considered necessary or relevant for the state's current economic and revenue goals. The bill includes standard legal provisions ensuring that if any part of the repeal is found unconstitutional, it will not invalidate the entire act, and specifies that the repeal will take effect 60 days after its passage.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1495