Bill
Bill > HB1678
summary
Introduced
06/30/2025
06/30/2025
In Committee
06/30/2025
06/30/2025
Crossed Over
Passed
Dead
Introduced Session
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 gross receipts tax, further providing for imposition of tax.
AI Summary
This bill amends the Tax Reform Code of 1971 to expand the gross receipts tax to include digital advertising services, specifically targeting advertisements displayed on digital interfaces within Pennsylvania. The bill introduces new definitions for "digital advertising services" as the provision of advertisements on a digital interface, "digital interface" as software like websites or applications accessible to users, and "user" as an individual accessing a digital interface via a device. Companies providing digital advertising services would be required to pay a tax of forty-five mills (0.045 dollars) with an additional five mills surtax on each dollar of gross receipts from digital advertisements displayed to users within the state. The bill includes an important exemption for broadcast and news media entities, which would not be subject to this tax on their digital advertising services. Entities like television and radio stations, as well as news organizations primarily engaged in reporting and publishing, would be excluded from this new tax provision. The amendment is set to apply to taxable years beginning after December 31, 2025, giving businesses time to prepare for the new tax requirement, and the act would take effect immediately upon passage.
Committee Categories
Budget and Finance
Sponsors (42)
Elizabeth Fiedler (D)*,
Aerion Abney (D),
Lisa Borowski (D),
Heather Boyd (D),
Tim Brennan (D),
Tim Briggs (D),
Andre Carroll (D),
Johanny Cepeda-Freytiz (D),
Joe Ciresi (D),
Tina Davis (D),
Sean Dougherty (D),
Justin Fleming (D),
Pat Gallagher (D),
José Giral (D),
Roni Green (D),
Manny Guzman (D),
Jim Haddock (D),
Liz Hanbidge (D),
Carol Hill-Evans (D),
Kristine Howard (D),
John Inglis (D),
Carol Kazeem (D),
Malcolm Kenyatta (D),
Tarik Khan (D),
Rick Krajewski (D),
Dave Madsen (D),
La'Tasha Mayes (D),
Jeanne McNeill (D),
Jenn O'Mara (D),
Chris Pielli (D),
Lindsay Powell (D),
Tarah Probst (D),
Chris Rabb (D),
Nikki Rivera (D),
Ben Sanchez (D),
Gregory Scott (D),
Melissa Shusterman (D),
Izzy Smith-Wade-El (D),
Paul Takac (D),
Ben Waxman (D),
Joseph Webster (D),
Dan Williams (D),
Last Action
Referred to Finance (on 06/30/2025)
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