Bill
Bill > SB994
summary
Introduced
09/17/2025
09/17/2025
In Committee
09/17/2025
09/17/2025
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 hotel occupancy tax, further providing for Tourism Promotion Fund.
AI Summary
This bill amends the Tax Reform Code of 1971 to modify how hotel occupancy tax revenues are collected and distributed through the Tourism Promotion Fund. Starting in the 2025-2026 fiscal year, the bill mandates that $10 million will be initially allocated to the department for tourism promotion, with the remaining funds distributed as follows: 65% for continued tourism promotion, 10% to the Pennsylvania Historical and Museum Commission for museum assistance grants, and 25% to the Pennsylvania Council on the Arts for arts grants. The bill imposes restrictions on fund usage, including limiting that no more than 50% of available funds can be used for tourism entity marketing operations or special events, and no single recipient can receive more than 15% of total funds (with exceptions for statewide tourism promotion contracts). Additionally, the funds cannot be used for capital projects or building-related expenses. The bill requires publication of guidelines in the Pennsylvania Bulletin before funds can be used, and specifies that taxes collected by booking agents on accommodation fees will be deposited into this fund. The legislation will take effect 90 days after passage.
Committee Categories
Budget and Finance
Sponsors (9)
Carolyn Comitta (D)*,
Jay Costa (D),
Wayne Fontana (D),
Art Haywood (D),
John Kane (D),
Doug Mastriano (R),
Nikil Saval (D),
Judy Schwank (D),
Sharif Street (D),
Last Action
Referred to Finance (on 09/17/2025)
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