Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1409

Introduced
5/6/25  

Caption

Repealing the act of June 5, 1937 (P.L.1656, No.344), known as the Store and Theatre Tax Act.

Impact

The repeal of the Store and Theatre Tax Act would have a significant impact on the regulatory framework governing business operations in Pennsylvania. It would remove the requirement for businesses to obtain licenses and pay associated taxes, thereby simplifying the process of opening and managing stores or theatres. Advocates believe that this change would facilitate a more conducive environment for entrepreneurial activities, reduce operational costs, and attract new businesses to the state, enhancing the overall economic landscape.

Summary

House Bill 1409 aims to repeal the Store and Theatre Tax Act of June 5, 1937, which imposed an annual license tax on businesses operating stores or theatres within the Commonwealth of Pennsylvania. By eliminating this license tax, the bill seeks to relieve financial burdens on business owners and promote economic growth. The act that HB1409 seeks to repeal established a framework for collecting taxes associated with operating certain types of businesses, which has been seen as outdated and unnecessarily cumbersome in a modern economic context.

Sentiment

The sentiment around HB1409 appears to be largely positive among proponents, who argue that the repeal aligns with a broader initiative to streamline government regulations and support business owners. However, there may be concerns from those who believe that removing a regulatory framework could undermine accountability or oversight regarding business operations. The discussion surrounding the bill thus reflects a common tension between the desire for less regulation and the need for maintaining standards in business practices.

Contention

Notable points of contention may arise regarding the implications of dismantling a regulatory mechanism that has historically ensured some level of governance over store and theatre operations. Some lawmakers may express concerns that eliminating this tax could lead to a loss in revenue for the state, potentially affecting funding for public services. Additionally, the limited discussion of safeguards for consumers and communities relying on the accountability structures established by the original law suggests a need for further debate on the balance between economic freedom and regulation.

Companion Bills

No companion bills found.

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