An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in neighborhood improvement zones, providing for contracting authority membership and further providing for confidentiality.

PRIOR PRINTER'S NO. 315 PRINTER'S NO. 748
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 367
Session of
2025
INTRODUCED BY COLEMAN AND MILLER, MARCH 6, 2025
SENATOR COLEMAN, INTERGOVERNMENTAL OPERATIONS, AS AMENDED,
MAY 5, 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 neighborhood improvement zones, PROVIDING FOR
CONTRACTING AUTHORITY MEMBERSHIP AND further providing for
confidentiality.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1908-B 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 1. THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS
THE TAX REFORM CODE OF 1971, IS AMENDED BY ADDING A SECTION TO
READ:
SECTION 1902.1-B. CONTRACTING AUTHORITY MEMBERSHIP.
(A) BOARD OF DIRECTORS.--THIRTY DAYS AFTER THE EFFECTIVE
DATE OF THIS SECTION, THE TERM OF OFFICE OF ALL MEMBERS OF THE
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BOARD OF DIRECTORS OF THE CONTRACTING AUTHORITY SHALL EXPIRE AND
ALL SEATS SHALL BE CONSIDERED VACANT. A CONTRACTING AUTHORITY
SHALL HAVE A BOARD OF DIRECTORS CONSISTING OF NINE MEMBERS IN
ACCORDANCE WITH THE FOLLOWING:
(1) THREE MEMBERS SHALL BE APPOINTED BY THE MAYOR OF THE
CITY AS FOLLOWS:
(I) THE FIRST MEMBER APPOINTED SHALL SERVE AN
INITIAL TERM OF THREE YEARS.
(II) THE SECOND MEMBER APPOINTED SHALL SERVE AN
INITIAL TERM OF FOUR YEARS.
(III) THE THIRD MEMBER APPOINTED SHALL SERVE AN
INITIAL TERM OF FIVE YEARS.
(2) ONE MEMBER SHALL BE APPOINTED BY THE STATE
REPRESENTATIVE OF THE 22ND DISTRICT. THE FIRST MEMBER
APPOINTED SHALL SERVE AN INITIAL TERM OF FOUR YEARS.
(3) ONE MEMBER SHALL BE APPOINTED BY THE STATE
REPRESENTATIVE OF THE 132ND DISTRICT. THE FIRST MEMBER
APPOINTED SHALL SERVE AN INITIAL TERM OF FOUR YEARS.
(4) ONE MEMBER SHALL BE APPOINTED BY THE STATE
REPRESENTATIVE OF THE 134TH DISTRICT. THE FIRST MEMBER
APPOINTED SHALL SERVE AN INITIAL TERM OF FOUR YEARS.
(5) ONE MEMBER SHALL BE APPOINTED BY THE STATE SENATOR
OF THE 14TH DISTRICT. THE FIRST MEMBER APPOINTED SHALL SERVE
AN INITIAL TERM OF FIVE YEARS.
(6) ONE MEMBER SHALL BE APPOINTED BY THE STATE SENATOR
OF THE 16TH DISTRICT. THE FIRST MEMBER APPOINTED SHALL SERVE
AN INITIAL TERM OF FIVE YEARS.
(7) ONE MEMBER SHALL BE APPOINTED WITH THE CONCURRENCE
OF THE STATE SENATORS OF THE 14TH AND 16TH DISTRICTS. THE
FIRST MEMBER APPOINTED SHALL SERVE AN INITIAL TERM OF THREE
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YEARS.
(B) TERMS, VACANCY AND COMPENSATION.--TERMS OF MEMBERS OF
THE BOARD OF DIRECTORS OF THE CONTRACTING AUTHORITY SHALL
COMMENCE UPON THE DATE OF APPOINTMENT AND, EXCEPT AS PROVIDED IN
SUBSECTION (A), CONCLUDE AFTER FIVE YEARS. MEMBERS OF THE BOARD
OF DIRECTORS MAY BE REAPPOINTED FOR FIVE-YEAR TERMS UPON THE
EXPIRATION OF A TERM. UNLESS REAPPOINTED, A MEMBER WHOSE TERM
HAS EXPIRED SHALL CEASE TO BE A MEMBER AND THE SEAT SHALL BE
CONSIDERED VACANT. A VACANCY ON THE BOARD SHALL BE FILLED BY THE
SAME APPOINTING AUTHORITY AS THE INITIAL APPOINTMENT. CURRENTLY
SERVING MEMBERS OR EMPLOYEES OF THE GENERAL ASSEMBLY OR
EMPLOYEES OF THE COMMONWEALTH SHALL NOT BE ELIGIBLE FOR
APPOINTMENT TO THE BOARD. MEMBERS OF THE BOARD SHALL SERVE
WITHOUT COMPENSATION. MEMBERS OF THE BOARD SHALL BE CONSIDERED
PUBLIC OFFICIALS OF THE COMMONWEALTH FOR PURPOSES OF THE ACT OF
OCTOBER 4, 1978 (P.L.883, NO.170), REFERRED TO AS THE PUBLIC
OFFICIAL AND EMPLOYEE ETHICS LAW.
SECTION 2. SECTION 1908-B OF THE ACT IS AMENDED TO READ:
Section 1908-B. Confidentiality.
Notwithstanding any law providing for the confidentiality of
tax records, the contracting authority and the local taxing
authorities shall have access to any reports and certifications
filed under this article, and the contracting authority shall
have access to any State or local tax information, including
taxpayer identification numbers of a qualified business located
in the neighborhood improvement zone, filed by a qualified
business in the neighborhood improvement zone solely for the
purpose of documenting the certifications required by this
article or determining the amount allocated to any uses
specified under section 1904-B(e)(1). The independent auditing
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firm hired under section 1904-B(h) shall have access to any
State or local tax information filed by a qualified business
located in the neighborhood improvement zone, including taxpayer
identification numbers, solely for the purpose of performing an
audit required by section 1904-B(h). Any other use of the tax
information shall be prohibited as provided under law.
SECTION 3. ALL ACTIVITIES INITIATED BY THE CONTRACTING
AUTHORITY IN EXISTENCE ON THE EFFECTIVE DATE OF THIS SECTION
SHALL CONTINUE AND REMAIN IN FULL FORCE AND EFFECT AND MAY BE
COMPLETED BY THE CONTRACTING AUTHORITY ESTABLISHED 30 DAYS AFTER
THE EFFECTIVE DATE OF THIS SECTION. CONTRACTS, OBLIGATIONS AND
COLLECTIVE BARGAINING AGREEMENTS ENTERED INTO BY THE CONTRACTING
AUTHORITY IN EXISTENCE ON THE EFFECTIVE DATE OF THIS SECTION ARE
NOT AFFECTED NOR IMPAIRED BY THE EXPIRATION OF THE CONTRACTING
AUTHORITY IN EXISTENCE ON THE EFFECTIVE DATE OF THIS SECTION.
Section 2 4. This act shall take effect in 60 days.
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