An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in gross receipts tax, further providing for imposition of tax; and providing for additional property tax rebate.
Take action
Record your position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends Pennsylvania’s Tax Reform Code of 1971 to establish a new tax on certain pipeline companies, conduit companies, steamboat companies, canal companies, slack water navigation companies, transportation companies, telephone companies, telegraph companies, and digital advertising service providers. It also introduces an additional property tax rebate for homeowners aged 65 or older. The bill specifically outlines which types of revenue are subject to the new tax and defines key terms related to the rebate program.
Key provisions
- A new tax of 45 mills plus a 5-mill surtax will be levied on gross receipts of pipeline, conduit, steamboat, canal, slack water navigation, transportation, telephone, telegraph, and digital advertising companies operating in Pennsylvania.
- The tax excludes sales of Internet access, resale of telecommunications services, sales of telephones and related accessories, and mobile telecommunications services messages originating or terminating in Pennsylvania.
- An additional property tax rebate of up to the amount levied in the year the claimant turned 64 (or the year the eligible individual turned 64 if the claimant is younger) will be provided to homeowners aged 65 or older.
- The rebate will be funded by a restricted account within the Property Tax Relief Fund, drawing from taxes collected from the specified companies.
- Claims for the rebate must be filed with the Department of Revenue by June 30th of the year following the tax year.
Bill text
Read the latest version inline or switch to a previous version.
Document of record
- Version
- Pn 3549 Html
- Published
- Not published in the source record
This version is published only as a document. Open the viewer to read it here, or download the file.
Sponsors
Official sponsors from legislative records.
9 on record
Primary sponsor
Cosponsors
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours