Laws · Pennsylvania · H.B. 262
H.B. 262: In sales and use tax, further providing for definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass-through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed-use development tax credit, further providing for mixed-use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.
Pennsylvania, 2019-2020 Regular Session. Sent to the governor, June 28, 2019.
Last verified
H.B. 262 at a glance
Status Sent to the executive Sent to the governor, .
No official summary is on file yet. The full text is on the legislature's page, linked below.
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed use development tax credit, further providing for mixed use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.
Measure Bill.
Sponsors Carl Metzgar (R); George Dunbar (R); Jack Rader (R); Tina Davis (D); Keith Greiner (R); Harry Readshaw (D); Jeanne McNeill (D); Jim Cox (R); Ryan Mackenzie (R); David Millard (R); Carol Hill-Evans (D); Stephen Barrar (R); Tina Pickett (R); John Lawrence (R); Matthew Gabler (R); David Hickernell (R); Thomas Mehaffie (R); Eric Nelson (R)
Subjects None on file. The legislature's own list.
Official page www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2019&sind=0&body=H&type=B&bn=262. Found through LegiScan (bill 1178422), whose data is CC BY 4.0; the citation is the legislature's own page.
What happened, and when
- June 28, 2019 Sent to the executive
H.B. 262 was sent to the governor. legis.state.pa.us primary source [1] The official action text: Presented to the Governor.
- June 27, 2019 In committee
H.B. 262 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Referred to RULES.
- June 26, 2019 In committee
H.B. 262 went to committee in the Senate. legis.state.pa.us primary source [1] The official action text: Re-referred to APPROPRIATIONS.
- April 22, 2019 In committee
H.B. 262 went to committee in the Senate. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
- April 15, 2019 Passed first chamber
H.B. 262 passed the House. legis.state.pa.us primary source [1] The official action text: Re-reported as committed.
- April 15, 2019 In committee
H.B. 262 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Re-reported as committed.
- April 9, 2019 In committee
H.B. 262 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Re-committed to APPROPRIATIONS.
- January 29, 2019 In committee
H.B. 262 went to committee in the House. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
- January 29, 2019 Introduced
H.B. 262 was introduced in the House. legis.state.pa.us primary source [1] The official action text: Referred to FINANCE.
Newest first. A stage is never overwritten; each entry carries the source it rests on. The status at the top is derived from the newest entry. The action text in Researcher mode is the legislature's own wording.
Sources
Bill data from LegiScan, licensed CC BY 4.0. The record chooses the bills, writes each stage in its own words and cites the legislature's own page for every bill. Bills on this record are also found through the legislatures' own records; the citation is always the legislature's own page or the clerk's own file. This bill was found through LegiScan.
Report a correction to this bill: the row, the source that shows the correct information, and what is wrong. Every correction is logged in the open.
Cite this page
Data Center Record, "H.B. 262: In sales and use tax, further providing for definitions, for imposition of tax, for exclusions from tax, for licenses, for persons required to make returns, for tax held in trust for the Commonwealth, for assessment, for collection of tax and for crimes and providing for class actions; in personal income tax, further providing for classes of income, providing for contributions for Veterans' Trust Fund, further providing for returns of married individuals, deceased or disabled individuals and fiduciaries and providing for paid tax return preparers and required information on personal income tax returns; in corporate net income tax, further providing for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for definitions and for excluded transactions and providing for transfer of tax; in entertainment production tax credit, further providing for definitions, for carryover, carryback and assignment of credit, for limitations, for film production tax credit districts, for definitions, for carryover, carryback and assignment of tax credit and for limitations; in resource enhancement and protection tax credit, further providing for definitions, for Resource Enhancement and Protection Tax Credit Program, for tax credits, for project certification and for annual tax credits; in historic preservation incentive tax credit, further providing for definitions and for tax credit certificates, establishing the Historic Rehabilitation Tax Credit Administration Account, further providing for carryover, carryback and assignment of credit, for pass-through entity, providing for annual report to General Assembly, further providing for application of Internal Revenue Code and for limitation and providing for recapture; in coal refuse energy and reclamation tax credit, further providing for definitions, for application and approval of tax credit and for limitation on tax credits; in tax credit for new jobs, further providing for application process; in city revitalization and improvement zones, further providing for definitions and for restrictions; in manufacturing and investment tax credit, further providing for definitions, for rural growth funds, for requirements, for rural growth fund failure to comply, for reporting obligations, for business firms, for tax credit certificates, for claiming the tax credit, for prohibitions, for revocation of tax credit certificates and for exit; in neighborhood assistance tax credit, further providing for definitions, for public policy and for tax credit; in keystone opportunity zones, keystone opportunity expansion zones and keystone opportunity improvement zones, providing for additional designations; in mixed-use development tax credit, further providing for mixed-use development tax credits; in inheritance tax, further providing for inheritance tax; in table game taxes, reenacting provisions relating to table game taxes and further providing for expiration; in strategic development areas, further providing for sales and use tax and for local sales and use tax; in computer data center equipment incentive program, further providing for limitations; providing for independent public schools; and making a related repeal.", https://datacenterrecord.org/bills/pa-2019-hb-262. Data: Data Center Record, datacenterrecord.org, CC BY 4.0.
The structured rows are CC BY 4.0. Link to this page; that is what turns a reuse into a citation. Prose stays under copyright.
