Bill

Bill > HB1572


PA HB1572

PA HB1572
In historic preservation incentive tax credit, further providing for tax credit certificates.


summary

Introduced
06/10/2025
In Committee
07/08/2025
Crossed Over
06/30/2025
Passed
Dead

Introduced Session

Potential new amendment
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 historic preservation incentive tax credit, further providing for tax credit certificates.

AI Summary

This bill modifies the historic preservation incentive tax credit program by increasing the maximum amount of tax credit certificates that can be granted to a single qualified taxpayer from $500,000 to $1,500,000 in any fiscal year, while maintaining the overall annual cap of $20,000,000 in tax credit certificates for the entire program. The bill ensures that tax credits continue to be distributed equitably across different regions of Pennsylvania, with a provision that allows unclaimed credits in one region to be reallocated to eligible projects in other regions. These changes will apply to fiscal years beginning on or after July 1, 2025, and the act will take effect immediately upon passage. The historic preservation tax credit is designed to incentivize the restoration and preservation of historic buildings by providing tax credits to qualified taxpayers who invest in rehabilitating such properties, which can help maintain architectural heritage and stimulate economic development in historic areas.

Committee Categories

Budget and Finance

Sponsors (22)

Last Action

Referred to Finance (on 07/08/2025)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...