Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1678

Introduced
6/30/25  

Caption

In gross receipts tax, further providing for imposition of tax.

Impact

The introduction of HB 1678 could significantly influence state laws governing business taxation. By specifying parameters for gross receipts tax, the bill aims to eliminate ambiguity in tax obligations for businesses, which could lead to increased compliance and efficiency in revenue collection. The anticipated outcome may also provide a more predictable financial environment for businesses, potentially encouraging investment and growth within the state.

Summary

House Bill 1678 proposes changes to the imposition of gross receipts tax in order to adjust the taxation framework for businesses operating within the state. This amendment seeks to clarify the taxation method used and potentially alters how certain revenues are classified, bringing about a more consistent approach to taxation at the state level. Proponents of the bill argue that it will help streamline tax collection processes and enhance the overall stability of state revenue systems.

Sentiment

The sentiment surrounding HB 1678 appears to lean towards favoring economic growth and stabilizing fiscal policies in the face of criticism regarding tax burdens. While proponents posit that clearer regulations will support local businesses and contribute to a healthier economy, opponents may raise concerns over how changes in tax structure could affect smaller companies and varying sectors differently. Overall, the discussion reflects a balance between fiscal responsibility and maintaining a business-friendly environment.

Contention

Notable points of contention have arisen regarding the potential impact of the new tax measures outlined in HB 1678. Critics may argue that the changes could place an unequal burden on smaller businesses when compared to larger entities, alleging that a one-size-fits-all approach to gross receipts taxation may not adequately account for the diverse economic ecosystems across the state. Additionally, there are concerns regarding the transparency and development process of the bill, suggesting it may not fully address all stakeholder interests.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1138

In sales and use tax, further providing for definitions and for imposition of tax; and, in gross receipts tax, further providing for imposition of tax.

PA HB164

In sales and use tax, further providing for definitions, for imposition of tax and for exclusions from tax; and, in gross receipts tax, further providing for imposition of tax.

PA HB162

In gross receipts tax, further providing for imposition of tax.

PA HB2388

In personal income tax, further providing for imposition of tax; in gross receipts tax, further providing for imposition of tax, providing for transfers to Alternative Fuels Incentive Fund and further providing for establishment of revenue-neutral reconciliation; eliminating the tax imposed upon each dollar of the gross receipts received from the sales of electric energy; providing for the benefit of consumers and for a civil penalty; and making a repeal.

PA SB269

In personal income tax, further providing for imposition of

PA HB1064

Further providing for definitions, for creation of tax increment districts and approval of project plans and for financing of project costs.

PA SB656

In general provisions, further providing for definitions; in liquid fuels and fuels tax, further providing for definitions and for imposition of tax, exemptions and deductions and providing for electric vehicle road user charge; and imposing a penalty.

PA HB2184

In general provisions, further providing for definitions; in liquid fuels and fuels tax, further providing for definitions and for imposition of tax, exemptions and deductions and providing for electric vehicle road user charge; and imposing a penalty.

PA HB1080

Providing for adult use cannabis; imposing certain gross receipts tax and excise tax; and making repeals.

PA HB1387

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

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