Providing for Public Transportation Trust Fund transfers and increases.
In sales and use tax, further providing for
In taxation for public transportation, further providing for local financial support; and, in fees, further providing for fee for local use.
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.
In transportation network companies, further providing for impoundment of vehicles, repealing provisions relating to assessment and providing for payment of assessment; in taxation for public transportation, further providing for local financial support; in fees, further providing for fee for local use; and imposing duties on the Department of Revenue and the Department of Transportation.
In revenues, providing for audits of Pennsylvania Race Horse Development Trust Fund; in administration and enforcement, further providing for investigations and enforcement; in general provisions, further providing for definitions; in administration, further providing for records and confidentiality of information; in application and licensure, further providing for establishment licenses, for license or permit prohibition, for issuance and renewal and for conditional licenses; in operation, further providing for testing and certification of terminals and for video gaming limitations, providing for hours of operation and further providing for terminal placement agreements and for compulsive and problem gambling; in enforcement, further providing for investigations and enforcement; in revenues, further providing for distribution of local share, for regulatory assessments and for transfers from Video Gaming Fund; in ethics, further providing for political influence; in riot, disorderly conduct and related offenses, further providing for the offense of gambling devices, gambling, etc.; providing for implementation; and making a repeal.
In emergency COVID-19 response, providing for
In general budget implementation, further providing for Multimodal Transportation Fund.
In oil and gas wells, further providing for definitions and for Oil and Gas Lease Fund and providing for Public Natural Resources Trust Fund.
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.