PRINTER'S NO. 315
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.367
Session of
2025
INTRODUCED BY COLEMAN AND MILLER, MARCH 6, 2025
REFERRED TO INTERGOVERNMENTAL OPERATIONS, MARCH 6, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in neighborhood improvement zones, further
providing for confidentiality.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1908-B of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1908-B. Confidentiality.
Notwithstanding any law providing for the confidentiality of
tax records, the contracting authority and the local taxing
authorities shall have access to any reports and certifications
filed under this article, and the contracting authority shall
have access to any State or local tax information , including
taxpayer identification numbers of a qualified business located
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23 in the neighborhood improvement zone, filed by a qualified
business in the neighborhood improvement zone solely for the
purpose of documenting the certifications required by this
article or determining the amount allocated to any uses
specified under section 1904-B(e)(1). The independent auditing
firm hired under section 1904-B(h) shall have access to any
State or local tax information filed by a qualified business
located in the neighborhood improvement zone, including taxpayer
identification numbers, solely for the purpose of performing an
audit required by section 1904-B(h). Any other use of the tax
information shall be prohibited as provided under law.
Section 2. This act shall take effect in 60 days.
20250SB0367PN0315 - 2 -
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