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HB1865 • 2025

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
PROBST
Last action
2025-09-17
Official status
Referred to INSURANCE, Sept. 17, 2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

What This Bill Does

  • An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-09-17 INSURANCE

    Referred to INSURANCE, Sept. 17, 2025

Official Summary Text

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in insurance premiums tax, further providing for imposition of tax.

Current Bill Text

Read the full stored bill text 
PRINTER'S NO. 2314
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1865
Session of
2025
INTRODUCED BY PROBST, HILL-EVANS, McNEILL, MAYES, K.HARRIS,
STEELE AND GREEN, SEPTEMBER 16, 2025
REFERRED TO COMMITTEE ON INSURANCE, SEPTEMBER 17, 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 insurance premiums tax, further providing for
imposition of tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 902(a) 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 902. (a) Imposition of Tax.--Every insurance
company, as herein defined, transacting business in the
Commonwealth of Pennsylvania, shall pay to the department, a tax
at the rate of [two] eight per cent of the gross premiums
received from business done within this Commonwealth during each
calendar year.
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* * *
Section 2. The amendment of section 902(a) of the act shall
apply to calendar years beginning after December 31, 2025.
Section 3. This act shall take effect immediately.
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