Bill Information

House Bill 262
2019-2020 Regular Session
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.
Co-Sponsorship Memo
Prime Sponsor
Photo of Representative Representative Carl Metzgar
Representative Carl Metzgar
R House District 69
Co-Sponsors
Photo of Representative Rep. George Dunbar
Rep. George Dunbar
R House District 56
Photo of Representative Rep. Jack Rader
Rep. Jack Rader
R House District 176
Photo of Representative Rep. Tina Davis
Rep. Tina Davis
D House District 141
Photo of Representative Rep. Keith Greiner
Rep. Keith Greiner
R House District 43
Photo of Representative Rep. Harry Readshaw
Rep. Harry Readshaw
D House District 36
Photo of Representative Rep. Jeanne McNeill
Rep. Jeanne McNeill
D House District 133
Photo of Representative Rep. Jim Cox
Rep. Jim Cox
R House District 129
Photo of Representative Rep. Ryan Mackenzie
Rep. Ryan Mackenzie
R House District 134
Photo of Representative Rep. David Millard
Rep. David Millard
R House District 109
Photo of Representative Rep. Carol Hill-Evans
Rep. Carol Hill-Evans
D House District 95
Photo of Representative Rep. Stephen Barrar
Rep. Stephen Barrar
R House District 160
Photo of Representative Rep. Tina Pickett
Rep. Tina Pickett
R House District 110
Photo of Representative Rep. John Lawrence
Rep. John Lawrence
R House District 13
Photo of Representative Rep. Matt Gabler
Rep. Matt Gabler
R House District 75
Photo of Representative Rep. David Hickernell
Rep. David Hickernell
R House District 98
Photo of Representative Rep. Thomas Mehaffie
Rep. Thomas Mehaffie
R House District 106
Photo of Representative Rep. Eric Nelson
Rep. Eric Nelson
R House District 57
Bill Status & History
Last Action: Act No. 13 of 2019, June 28, 2019
H
S
0233 Referred to Finance, Jan. 29, 2019
Reported as committed, March 27, 2019
First consideration, March 27, 2019
Laid on the table, March 27, 2019
Removed from table, April 8, 2019
Second consideration, April 9, 2019
Re-committed to Appropriations, April 9, 2019
Re-reported as committed, April 15, 2019
Third consideration and final passage, April 15, 2019 (180-18)
In the Senate
Referred to Finance, April 22, 2019
Reported as committed, June 18, 2019
First consideration, June 18, 2019
Second consideration, June 19, 2019
Re-referred to Appropriations, June 26, 2019
2266 Re-reported as amended, June 26, 2019
Third consideration and final passage, June 27, 2019 (44-6)
In the House
Referred to Rules, June 27, 2019
Re-reported on concurrence, as committed, June 27, 2019
House concurred in Senate amendments, June 28, 2019 (194-3)
(Remarks see House Journal Page 1434), June 28, 2019
Signed in House, June 28, 2019
Signed in Senate, June 28, 2019
Presented to the Governor, June 28, 2019
Approved by the Governor, June 28, 2019
Act No. 13 of 2019, June 28, 2019
Printers Numbers
Jun 26, 2019
PN 2266
Jan 29, 2019
PN 233
Amendments
Senate Amendments to Printers Number 233
Votes
Committee Meetings
(to consider House Bills No. 262, 1232 and 1549)
(to consider House Bills No. 262, 1232 and 1549)

Voting meeting on HB 24, HB 262, HB 706, HR 104 and any other business that may come before the committee.
Voting meeting on HB 24, HB 262, HB 706, HR 104 and any other business that may come before the committee.
Statute References

This bill amends the act of March 4, 1971 (P.L.0006, No.2), known as the Tax Reform Code Of 1971. Other bills amending the same statute are listed below.


House Bill 262
2019-2020 Regular Session
Sponsors
METZGAR, DUNBAR, RADER, T. DAVIS, GREINER, READSHAW, McNEILL, COX, MACKENZIE, MILLARD, HILL-EVANS, BARRAR, PICKETT, LAWRENCE, GABLER, HICKERNELL, MEHAFFIE, NELSON

Short Title
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 * * *

Memo Subject
Inheritance Tax Elimination for Children Age of 21 and Under (Former HB 291)

Actions
0233 Referred to FINANCE, Jan. 29, 2019
Reported as committed, March 27, 2019
First consideration, March 27, 2019
Laid on the table, March 27, 2019
Removed from table, April 8, 2019
Second consideration, April 9, 2019
Re-committed to APPROPRIATIONS, April 9, 2019
Re-reported as committed, April 15, 2019
Third consideration and final passage, April 15, 2019 (180-18)
In the Senate
Referred to FINANCE, April 22, 2019
Reported as committed, June 18, 2019
First consideration, June 18, 2019
Second consideration, June 19, 2019
Re-referred to APPROPRIATIONS, June 26, 2019
2266 Re-reported as amended, June 26, 2019
Third consideration and final passage, June 27, 2019 (44-6)
In the House
Referred to RULES, June 27, 2019
Re-reported on concurrence, as committed, June 27, 2019
House concurred in Senate amendments, June 28, 2019 (194-3)
(Remarks see House Journal Page 1434), June 28, 2019
Signed in House, June 28, 2019
Signed in Senate, June 28, 2019
Presented to the Governor, June 28, 2019
Approved by the Governor, June 28, 2019
Act No. 13 of 2019, June 28, 2019

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