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HB1960 • 2025

An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

Taxes
Passed Legislature

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

Sponsor
DAWKINS
Last action
2025-10-17
Official status
Referred to LOCAL GOVERNMENT, Oct. 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 providing for an exemption to a business income and receipts tax imposed by a city of the first class.

An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

What This Bill Does

  • An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

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. 2025-10-17 LOCAL GOVERNMENT

    Referred to LOCAL GOVERNMENT, Oct. 17, 2025

Official Summary Text

An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

Current Bill Text

Read the full stored bill text 
PRINTER'S NO. 2476
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1960
Session of
2025
INTRODUCED BY DAWKINS, CEPHAS, GIRAL, SOLOMON, HILL-EVANS,
SANCHEZ AND GALLAGHER, OCTOBER 16, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 17, 2025
AN ACT
Providing for an exemption to a business income and receipts tax
imposed by a city of the first class.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Business
Income and Receipts Tax Exemption Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Business." As defined under section 301(c) of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971.
Section 3. Tax exemption.
(a) Exemption.--A city of the first class shall permit an
exemption to the city's business income and receipts tax for any
business with $100,000 or less in gross annual receipts taxable
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by the city.
(b) Eligibility.--To be eligible for the exemption under
subsection (a), a business must:
(1) be registered and operating within the confines of
the City of Philadelphia;
(2) demonstrate compliance with all Federal, State and
local tax obligations; and
(3) provide documentation to substantiate revenue
figures and eligibility for the exemption as outlined by
guidelines adopted by the city of the first class.
Section 4. Reporting requirements.
A business that receives an exemption under section 3(a) must
provide annual reports to the Department of Revenue of the city
of the first class detailing the business's gross receipts and
the utilization of the exemption.
Section 5. Applicability.
This act shall apply to tax years beginning after December
31, 2025.
Section 6. Effective date.
This act shall take effect immediately.
20250HB1960PN2476 - 2 -
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