Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB723

Introduced
2/25/25  

Caption

In tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.

Impact

The passage of HB 723 would likely have significant implications for state laws concerning labor relations and tax incentives. By tying the eligibility for tax benefits to an applicant's labor practices, the bill creates a direct consequence for businesses engaged in activities considered anti-union. This could potentially discourage practices that undermine union organization and labor rights, aligning state tax policies more closely with pro-labor principles. At the same time, businesses that have been involved in labor disputes may face economic difficulties as they become ineligible for critical financial support.

Summary

House Bill 723 is an amendment to the Pennsylvania Tax Reform Code of 1971 aimed at establishing regulations around the awarding of tax credits and benefits. The bill mandates that any applicant or recipient seeking such financial incentives must not have committed any anti-union activities within the previous ten years. If such activities are found, the department or administering agency is prohibited from granting the corresponding tax credit or benefit, thereby affecting businesses with a history of labor relations issues.

Sentiment

The sentiment surrounding HB 723 is mixed, reflecting a divide between pro-labor advocates who support the measure as a necessary step toward protecting worker rights and those in the business community who view it as restrictive and potentially punitive. Advocates believe that the bill promotes fair labor practices and helps to level the playing field for workers, while opponents argue that it may disproportionately affect businesses that are already operating under challenging economic conditions, thereby reducing opportunities for growth and employment.

Contention

Notable points of contention include concerns regarding the definition of 'anti-union activities' and how broadly these categorizations may apply. Critics argue that the criteria set forth in the bill could lead to ambiguity and hinder businesses unintentionally involved in disputes, which could result in unfair economic repercussions. There are also fears that this could create a chilling effect for employers, leading to hesitance in dealing with unionized labor altogether, as any past infractions related to labor practices could jeopardize their eligibility for essential tax benefits.

Companion Bills

No companion bills found.

Previously Filed As

PA HB966

In tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.

PA HB151

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

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 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 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 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 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.

Similar Bills

No similar bills found.