An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.

PRINTER'S NO. 744
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 723
Session of
2025
INTRODUCED BY INGLIS, SANCHEZ, PIELLI, KHAN, McNEILL, CERRATO,
RABB, BENHAM, NEILSON, SCHLOSSBERG, DONAHUE, KAZEEM, GIRAL,
D. WILLIAMS, MAYES, DEASY, BOYD, CIRESI AND DOUGHERTY,
FEBRUARY 25, 2025
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 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 tax credit and tax benefit administration,
further providing for determination of eligibility and method
of submission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1702-A.1 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding subsections to read:
Section 1702-A.1. Determination of eligibility and method of
submission.
* * *
(a.1) Anti-union violations.--Before a tax credit or tax
benefit may be awarded, the department or administering agency,
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as applicable, shall determine whether an applicant or a
recipient has committed an anti-union activity within the
previous 10 years. If the department or administering agency
determines that the applicant or recipient has committed an
anti-union activity within the previous 10 years, the department
or administering agency may not award a tax credit or tax
benefit.
* * *
(d) Definition.--As used in this section, the term "anti-
union activity" means any of the following:
(1) A complaint issued under 29 U.S.C. § 160 (relating
to prevention of unfair labor practices) against an applicant
or recipient for an unfair labor practice under 29 U.S.C. §
158(a) (relating to unfair labor practices) , unless an order
of the National Labor Relations Board related to the
complaint is set aside in full in accordance with 29 U.S.C. §
160(d), (e) and (f) .
(2) A settlement offer related to an investigation by
the National Labor Relations Board of a charge of an unfair
labor practice under 29 U.S.C. § 158(a) , that results in a
settlement of a charge without issuance of a complaint under
29 U.S.C. § 160 .
(3) A finding of interference, influence or coercion by
a Federal court under 45 U.S.C. § 152 (relating to general
duties) .
(4) A violat ion of the act of June 1, 1937 (P.L.1168,
No.294), known as the Pennsylvania Labor Relations Act.
(5) A complaint of an unfair labor practice under the
Pennsylvania Labor Relations Act.
(6) A violation of an order issued by the Pennsylvania
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Labor Relations Board.
Section 2. This act shall take effect in 60 days.
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