Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1450

Introduced
5/12/25  

Caption

In realty transfer tax, further providing for transfer of tax; providing for Homebuyer Rebate Program; and establishing the Homebuyer Rebate Program Fund.

Impact

The implementation of HB 1450 is expected to enhance housing affordability for eligible buyers in Pennsylvania. By incentivizing home purchases through financial rebates, it aims to support first-time buyers who may struggle with the burden of upfront taxes associated with property transactions. The rebate amount could significantly ease the purchasing process for many, positioning this bill as a potential catalyst for increased homeownership rates in the state.

Summary

House Bill 1450 aims to amend the existing Tax Reform Code of 1971 by introducing a Homebuyer Rebate Program. This program is designed to provide financial rebates to first-time homebuyers, funded by reallocating a portion of the realty transfer tax collected by the state. Specifically, the bill mandates that starting July 31, 2026, ten percent of the realty transfer tax collections will be redirected to a newly established Homebuyer Rebate Program Fund. The bill outlines the definitions concerning qualifying homebuyers, the application process for the rebate, and establishes guidelines for managing the funds allocated for the program.

Sentiment

Reactions to the bill appear to be largely positive among proponents who advocate for greater accessibility to home ownership, especially in a post-pandemic economy where many individuals are seeking stability through property ownership. However, there are concerns among skeptics about the sustainable funding for the rebate program and the possible long-term effects on state tax revenue. Advocates for this bill believe it can catalyze economic growth through enhanced housing markets, while critics urge caution regarding its fiscal implications.

Contention

A notable point of contention arises around the rebate program's funding sourced from existing tax revenues. Opponents argue that redirecting funds from the realty transfer tax may adversely affect the state’s budget and funding for other essential services. Additionally, questions linger regarding the program's effectiveness in truly addressing the housing affordability crisis, leading to calls for further examination and potential adjustments to ensure that it meets its intended goals without unintended consequences.

Companion Bills

No companion bills found.

Previously Filed As

PA HB126

Establishing the First-time Homebuyer Savings Account Program and the First-time Homebuyer Savings Account Program Fund; and imposing duties on the Treasury Department.

PA HB1387

In realty transfer tax, further providing for excluded transactions; and, in local real estate transfer tax, further providing for imposition.

PA SB532

In realty transfer tax, further providing for transfer of tax.

PA HB1316

In realty transfer tax, further providing for transfer of tax.

PA HB2245

In realty transfer tax, further providing for transfer of tax.

PA SB91

Providing for veterans property tax and rent rebate assistance; establishing the Veterans Property Tax and Rent Rebate Assistance account; imposing penalties; and making a transfer.

PA HB476

In professional employees, further providing for transferred programs and classes.

PA HB1583

In realty transfer tax, further providing for excluded transactions.

PA HB2204

In inheritance tax, further providing for transfers not subject to tax.

PA SB1286

In realty transfer tax, further providing for definitions and for excluded transactions.

Similar Bills

MI SB0962

Employment security: benefits; hardship application waiver; modify. Amends secs. 28, 28d, 29a, 32a, 33 & 62 of 1936 (Ex Sess) PA 1 (MCL 421.28 et seq.).

MS HB1345

Senior Citizens Property Tax and Rent Rebate Act; create.

MI HB4373

Employment security: other; claims for unemployment benefits; require the unemployment agency to process within a certain number of days, and require an administrative law judge to provide certain items to interested parties. Amends secs. 32 & 33 of 1936 (Ex Sess) PA 1 (MCL 421.32 & 421.33) & adds sec. 32g. TIE BAR WITH: HB 4374'23

PA SB91

Providing for veterans property tax and rent rebate assistance; establishing the Veterans Property Tax and Rent Rebate Assistance account; imposing penalties; and making a transfer.

PA HB1328

Providing for veterans property tax rebate and rent rebate assistance; establishing the Veterans Property Tax Rebate and Rent Rebate Assistance Account; imposing penalties; and making a transfer.

PA HB236

Providing for veterans property tax rebate and rent rebate assistance; establishing the Veterans Property Tax Rebate and Rent Rebate Assistance Account; and making an appropriation.

HI HB477

Relating To The Hawaii Employment Security Law.

HI SB716

Relating To Hawaii Employment Security Law.