PA
Pennsylvania House Bill HB1438

Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB1438

Introduced
6/20/23  

Caption

Providing for preliminary provisions, for taxation, for fiscal affairs and for Commonwealth budget procedures; establishing the Joint Revenue Estimation Committee and the Performance-based Incentive Account; and making repeals.

Impact

One of the key impacts of HB 1438 is the standardization and improvement of the tax expenditure process, which mandates that the Governor submit a detailed tax expenditure plan that accounts for revenue impacts over multiple fiscal years. This aspect is designed to enhance fiscal responsibility and provide greater insight into the economic consequences of tax policies on the state's budget. The introduction of a performance-based incentive account also indicates a shift towards prioritizing effective spending and incentivizing agencies to meet or exceed their budgetary goals.

Summary

House Bill 1438 is aimed at amending Title 72 of the Pennsylvania Consolidated Statutes concerning taxation and fiscal affairs. This bill establishes new procedures for Commonwealth budget management and creates the Joint Revenue Estimation Committee alongside the Performance-based Incentive Account. Its provisions primarily focus on enhancing budget accuracy and performance accountability within the state's fiscal structures. The act is scheduled to take effect on July 1, 2023, indicating a structured approach to implementing its reforms.

Sentiment

The reception of HB 1438 has revealed a generally positive sentiment among proponents who view its provisions as a necessary modernization of Pennsylvania’s fiscal procedures. Supporters argue that improving budget accuracy and accountability can lead to more effective use of state resources. However, there are concerns expressed by some stakeholders regarding the complexities that may arise from these new budgeting procedures, particularly among agencies adapting to the revised fiscal landscape, which may foster feelings of uncertainty or apprehension.

Contention

Notable points of contention surrounding the bill include debates over the effectiveness of the proposed measures to enhance accountability without creating additional bureaucratic hurdles. Critics argue that while the intention is sound, the execution requires careful consideration to avoid inefficiencies and ensure that agencies are not overburdened by new requirements. Additionally, the establishment of the Joint Revenue Estimation Committee raises questions about its operational authority and whether it might duplicate existing functions within state government.

Latest PA HB1438 Activity

View All Events: PA 2023-2024 Regular Session HB1438

Companion Bills

No companion bills found.

Previously Filed As

PA HB735

In Commonwealth budget procedures, providing for scope and for

PA HB1579

Providing for Commonwealth grant accountability and transparency.

PA HB1142

In Commonwealth budget procedures, further providing for revenue estimates.

PA SB1142

In revenues, further providing for establishment of State Gaming Fund and net slot machine revenue distribution; adding provisions relating to local gaming terminals by providing for general provisions, for application and licensure, for operation, for enforcement and for revenue; imposing the local gaming terminal tax; establishing the Local Gaming Fund; providing for ethics; in riot, disorderly conduct and related offenses, further providing for the offense of gambling devices, gambling, etc.; in Commonwealth services, establishing the Pennsylvania Emergency Management Programs Fund; prescribing penalties; and making appropriations.

PA HB1141

In revenues, further providing for taxes and assessments; adding provisions relating to local gaming terminals by providing for general provisions, for administration, for application and licensure, for operation, for enforcement and for revenue; imposing the local gaming terminal tax; establishing the Local Gaming Fund; providing for ethics; in riot, disorderly conduct and related offenses, further providing for the offense of gambling devices, gambling, etc.; in Commonwealth services, establishing the Pennsylvania Emergency Management Programs Fund; prescribing penalties; and making appropriations.

PA HB1649

Eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

PA HB1652

In preliminary provisions, further providing for definitions; in board, further providing for establishment, for membership, for plan, functions and responsibilities, for Commonwealth fiscal management accountability information system and for performance accountability system; and, in local workforce development areas and regions and local workforce development boards, further providing for establishment, for membership, for plan, functions and responsibilities and for local performance measures.

PA HB1648

Providing for right-to-know; making repeals; and making editorial changes.

PA SB474

Providing for zero-based budgeting relating to the Commonwealth's budget review.

PA HB1388

Providing for Commonwealth capital improvement plans, for duties of State agencies, for debt limit for capital projects, for prohibition on exceeding debt limit for capital projects and for legislative oversight; and making editorial changes.

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