An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund.

PRINTER'S NO. 1792
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1524
Session of
2025
INTRODUCED BY BENHAM, ABNEY, KRAJEWSKI, HILL-EVANS, SANCHEZ,
WAXMAN, McNEILL, CEPEDA-FREYTIZ, KHAN, MAYES, FIEDLER,
HOHENSTEIN, D. WILLIAMS, MALAGARI, INGLIS, N. NELSON, O'MARA,
FRANKEL, PIELLI, CEPHAS, GUZMAN, HOWARD, TAKAC, KENYATTA,
T. DAVIS AND PROBST, MAY 30, 2025
REFERRED TO COMMITTEE ON TRANSPORTATION, MAY 30, 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 Public Transportation Assistance Fund, further
providing for Public Transportation Assistance Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2301(a), (d)(1), (e) and (e.1)(1) of the
act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
of 1971, are amended to read:
Section 2301. Public Transportation Assistance Fund.--(a)
There is hereby created a special fund in the State Treasury to
be known as the Public Transportation Assistance Fund. Moneys
deposited into the fund and interest which accrues from those
funds shall be used for the purposes [delineated in 74 Pa.C.S. §
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1310 (relating to distribution of funding)] as provided by law.
* * *
(d) (1) There is hereby imposed on each lease of a motor
vehicle subject to tax under Article II an additional tax of
[three] five per cent of the total lease price charged.
* * *
(e) Except as provided in subsection (e.1), there is hereby
imposed on each rental of a motor vehicle subject to tax under
Article II a fee of [two dollars ($2)] six dollars and fifty
cents ($6.50) for each day or part of a day for which the
vehicle is rented.
(e.1) (1) There is hereby imposed on each rental of a motor
vehicle subject to tax under Article II and used in carsharing,
a peer-to-peer car-sharing program or car sharing by a shared
vehicle owner a fee for each day or part of a day computed
according to the following schedule:
Rental Interval Fee
Less than 2 hours $0.25
2 to 3 hours $0.50
More than 3, but less
than 6 hours $1.25
6 hours or more [$2.00] $6.50
* * *
Section 2. This act shall take effect immediately.
20250HB1524PN1792 - 2 -
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