Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB34

Introduced
1/10/25  

Caption

In tax credit and tax benefit administration, further providing for definitions; and providing for a disaster lodging tax credit.

Impact

If enacted, HB34 will amend the Tax Reform Code of 1971 to incorporate definitions and provisions related to this new disaster lodging tax credit. This amendment is expected to have a positive impact on state laws governing tax credits, particularly in how the state supports disaster relief efforts. By allowing hotels and campgrounds to apply for tax credits based on discounts provided to disaster-affected residents, the bill seeks to promote recovery and provide immediate assistance. The Department of Revenue will oversee the program, establishing guidelines and protocols for applications and administration.

Summary

House Bill 34 aims to establish a disaster lodging tax credit program in Pennsylvania. This bill provides qualifying hotels and recreational campgrounds the ability to offer discounts to residents whose primary residences have been affected by man-made or natural disasters. The tax credit offered equals 100% of the discount provided to the beneficiaries, effectively allowing these accommodations to alleviate some financial burdens during times of crisis. This legislative measure is anticipated to support both the hospitality industry and disaster-impacted residents by incentivizing accommodations during emergencies.

Sentiment

The sentiment surrounding HB34 appears generally positive, indicating support from both legislators and industry stakeholders who recognize the necessity of providing aid during disasters. Advocates argue that this bill will play a crucial role in helping communities recover by making lodging more accessible. However, discussions may reveal points of contention over the definitions of eligibility, particularly concerning what constitutes a disaster and who qualifies for the discounts.

Contention

While many legislators support the intent behind HB34, there may be debates over the specific implementation details, such as the certification process for beneficiaries and the definitions of 'man-made' and 'natural disasters.' There is also the potential concern for fiscal implications, including the long-term sustainability of such tax credits. Lawmakers might question how the state plans to manage increased applications and ensure that the program serves its intended purpose without overburdening the state's financial resources.

Companion Bills

No companion bills found.

Previously Filed As

PA SB810

In tax credit and tax benefit administration, further providing for definitions; and providing for Working Family Income Tax Credit.

PA HB1034

In tax credit and tax benefit administration, further providing for definitions; and providing for Working Family Income Tax Credit.

PA HB653

In tax credit and tax benefit administration, further providing for definitions; and providing for tax credits for rehabilitation and reconstruction of certain factory and mill buildings and for a business tax credit.

PA HB2315

In tax credit and tax benefit administration, further providing for definitions; and providing for promotion of renewable opportunities, supporting people, employment and resilience (PROSPER) tax credit.

PA HB1980

Providing for a disaster hotel stay tax credit.

PA HB316

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA SB157

In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PA HB1219

In personal income tax, further providing for classes of income and for special tax provisions for poverty and providing for alternative special tax provisions for poverty; in corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax, for consolidated reports and for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for transfer of tax; in tax credit and tax benefit administration, further providing for definitions; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for carryover, carryback and assignment of credit and for limitations; in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, providing for biotechnology; in neighborhood assistance tax credit, further providing for tax credit and for grant of tax credit; providing for expanded neighborhood improvement zones; in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses; providing for Public Transportation Trust Fund; and, in general provisions, further providing for underpayment of estimated tax, for method of filing and for allocation of tax credits.

PA HB2000

In tax credit and tax benefit administration, further providing for definitions; providing for paid family and medical leave tax credit; and establishing the Family and Medical Leave Tax Credit Program.

PA HB151

In tax credit and tax benefit administration, further providing for definitions and for application and administration.

Similar Bills

WV HB2237

Allowing free camping at state parks for certain resident veterans

WV HB2200

Providing discounts for WV Residents and Division of Corrections and Rehabilitation employees for campgroup and golf fees

WV HB4964

Providing discounts for WV Residents and Division of Corrections and Rehabilitation employees for campgroup and golf fees

MI HB4193

Environmental protection: permits; groundwater discharge permit requirements; modify. Amends sec. 3122 of 1994 PA 451 (MCL 324.3122).

MI HB4192

Environmental protection: permits; groundwater discharge permit requirements; modify. Amends sec. 3122 of 1994 PA 451 (MCL 324.3122).

MI HB5914

Environmental protection: permits; groundwater discharge permit requirements; modify. Amends sec. 3122 of 1994 PA 451 (MCL 324.3122).

WV SB170

Providing WV veterans discounts on fees and charges at state parks

MS HB1012

Department of Wildlife; authorize reimbursement for discounts relating to hunting and fishing licenses and other fees.