Fabio
104 lines
11 KiB
Markdown
104 lines
11 KiB
Markdown
---
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type: "Bill"
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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 exclusions from tax and for licenses; in personal income tax, further providing for classes of income and repealing provisions relating to COVID-19 emergency finance and tax provision; in corporate net income tax, further providing for definitions and for imposition of tax; in insurance premiums tax, further providing for imposition of tax and for credits for assessments paid; in vehicle rental tax, further providing for definitions and for vehicle rental tax; in research and development tax credit, further providing for limitation on credits; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for limitations, for reissuance of film production tax credits and for limitations; in Waterfront Development Tax Credit, further providing for limitations; in City Revitalization and Improvement Zones, further providing for reports, for restrictions and for confidentiality; in Innovate in PA tax credit, further providing for duties; in Neighborhood Improvement Zones, further providing for confidentiality; in Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones, further providing for extension for new job creation or new capital investment and for additional keystone opportunity expansion zones; providing for airport land development zones and for Pennsylvania child and dependent care enhancement program and for tax credit; in inheritance tax, further providing for transfers not subject to tax; in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund; in table game taxes, providing for General Fund deposit; in Computer Data Center Equipment Incentive Program, further providing for definitions, for sales and use tax exemption, for eligibility requirements and for revocation of certification; in general provisions, providing for allocation of tax credits; making transfers; and making related repeals."
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description: "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 exclusions from tax and for licenses; in personal income tax, further providing for classes of income and repealing provisions relating to COVID-19 emergency finance and tax provision; in corporate net income tax, further providing for definitions and for imposition of tax; in insurance premiums tax, further providing for imposition of tax and for credits for assessments paid; in vehicle rental tax, further providing for definitions and for vehicle rental tax; in research and development tax credit, further providing for limitation on credits; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for limitations, for reissuance of film production tax credits and for limitations; in Waterfront Development Tax Credit, further providing for limitations; in City Revitalization and Improvement Zones, further providing for reports, for restrictions and for confidentiality; in Innovate in PA tax credit, further providing for duties; in Neighborhood Improvement Zones, further providing for confidentiality; in Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones, further providing for extension for new job creation or new capital investment and for additional keystone opportunity expansion zones; providing for airport land development zones and for Pennsylvania child and dependent care enhancement program and for tax credit; in inheritance tax, further providing for transfers not subject to tax; in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund; in table game taxes, providing for General Fund deposit; in Computer Data Center Equipment Incentive Program, further providing for definitions, for sales and use tax exemption, for eligibility requirements and for revocation of certification; in general provisions, providing for allocation of tax credits; making transfers; and making related repeals."
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jurisdiction: "us/states/pa"
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legislature: "Pennsylvania General Assembly"
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session: "2021-2022"
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identifier: "HB 1342"
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citation: "Pennsylvania HB 1342 (2021-2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Rader"]
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version_count: 2
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action_count: 24
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vote_count: 7
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first_action: "2021-05-05T04:00:00+00:00"
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last_action: "2022-07-08T04:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/2f5c03c3-0464-4968-8092-1de5e6f5746d"
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source_url: "http://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2021&sind=0&body=H&type=B&BN=1342"
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source_hash: "decbb97ea1101294d6f82ec93bcfb5093131bb9ad62bd17232076f3e77d0e6d9"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-pa"]
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---
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# Pennsylvania HB 1342 (2021-2022) — 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 exclusions from tax and for licenses; in personal income tax, further providing for classes of income and repealing provisions relating to COVID-19 emergency finance and tax provision; in corporate net income tax, further providing for definitions and for imposition of tax; in insurance premiums tax, further providing for imposition of tax and for credits for assessments paid; in vehicle rental tax, further providing for definitions and for vehicle rental tax; in research and development tax credit, further providing for limitation on credits; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for limitations, for reissuance of film production tax credits and for limitations; in Waterfront Development Tax Credit, further providing for limitations; in City Revitalization and Improvement Zones, further providing for reports, for restrictions and for confidentiality; in Innovate in PA tax credit, further providing for duties; in Neighborhood Improvement Zones, further providing for confidentiality; in Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones, further providing for extension for new job creation or new capital investment and for additional keystone opportunity expansion zones; providing for airport land development zones and for Pennsylvania child and dependent care enhancement program and for tax credit; in inheritance tax, further providing for transfers not subject to tax; in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund; in table game taxes, providing for General Fund deposit; in Computer Data Center Equipment Incentive Program, further providing for definitions, for sales and use tax exemption, for eligibility requirements and for revocation of certification; in general provisions, providing for allocation of tax credits; making transfers; and making related repeals.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Printer's No. 1440** (committee substitute) — [source](http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=HTM&sessYr=2021&sessInd=0&billBody=H&billTyp=B&billNbr=1342&pn=1440)
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2. **Printer's No. 3370** (committee substitute) — [source](http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=HTM&sessYr=2021&sessInd=0&billBody=H&billTyp=B&billNbr=1342&pn=3370)
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## Votes
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- FINAL PASSAGE — **202–0** (pass) · lower
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- Committee vote (APPROPRIATIONS): Re-Reported as Amended — **21–3** (pass) · upper
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- Committee vote (FINANCE): Reported as Committed — **11–0** (pass) · upper
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- Committee vote (APPROPRIATIONS): Adopt Amendment A05364 — **21–3** (pass) · upper
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- PROCEED WITH BILL BENNINGHOFF, HB 1342, 1420 — **188–12** (pass) · lower
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- HB 1342 PN 3370, CONCUR — **184–16** (pass) · lower
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- HB 1342 PN 3370, Final Passage — **38–12** (pass) · upper
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## Sponsors
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- Rader — primary (person)
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- Cook — cosponsor (person)
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- Cox — cosponsor (person)
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- Farry — cosponsor (person)
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- Guenst — cosponsor (person)
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- Hamm — cosponsor (person)
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- Jozwiak — cosponsor (person)
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- Neilson — cosponsor (person)
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- Oberlander — cosponsor (person)
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- R. Brown — cosponsor (person)
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- R. Mackenzie — cosponsor (person)
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- Rothman — cosponsor (person)
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- Rowe — cosponsor (person)
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- Ryan — cosponsor (person)
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- Schlegel Culver — cosponsor (person)
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- Schmitt — cosponsor (person)
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- Silvis — cosponsor (person)
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- Welby — cosponsor (person)
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- Zimmerman — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-05-05T04:00:00+00:00** PN 1440 Referred to FINANCE `referral-committee`
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- **2021-11-09T05:00:00+00:00** Reported as committed `committee-passage`
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- **2021-11-09T05:00:00+00:00** First consideration `reading-1`
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- **2021-11-09T05:00:00+00:00** Laid on the table
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- **2021-11-16T05:00:00+00:00** Removed from table
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- **2021-11-17T05:00:00+00:00** Second consideration `reading-2`
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- **2021-11-17T05:00:00+00:00** Re-committed to APPROPRIATIONS `referral-committee`
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- **2021-12-13T05:00:00+00:00** Re-reported as committed `committee-passage`
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- **2021-12-13T05:00:00+00:00** Third consideration and final passage `passage, reading-3`
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- **2021-12-29T05:00:00+00:00** Referred to FINANCE `referral-committee`
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- **2022-06-22T04:00:00+00:00** Reported as committed `committee-passage`
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- **2022-06-22T04:00:00+00:00** First consideration `reading-1`
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- **2022-06-28T04:00:00+00:00** Second consideration `reading-2`
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- **2022-06-28T04:00:00+00:00** Re-referred to APPROPRIATIONS `referral-committee`
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- **2022-07-07T04:00:00+00:00** PN 3370 Re-reported as amended `amendment-passage, committee-passage`
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- **2022-07-07T04:00:00+00:00** Third consideration and final passage `passage, reading-3`
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- **2022-07-07T04:00:00+00:00** Referred to RULES `referral-committee`
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- **2022-07-07T04:00:00+00:00** Re-reported on concurrence, as committed `committee-passage`
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- **2022-07-07T04:00:00+00:00** House concurred in Senate amendments
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- **2022-07-07T04:00:00+00:00** Signed in House
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- **2022-07-07T04:00:00+00:00** Signed in Senate
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- **2022-07-08T04:00:00+00:00** Presented to the Governor `executive-receipt`
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- **2022-07-08T04:00:00+00:00** Approved by the Governor `executive-signature`
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- **2022-07-08T04:00:00+00:00** Act No. 53 of 2022
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2f5c03c3-0464-4968-8092-1de5e6f5746d`. Confidence: reported (aggregated from official Pennsylvania legislature records).
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