Pennsylvania HB1425: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer; providing for tobacco products; and making repeals.

What the bill says

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…

From the amended text, December 8, 2025:

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 tobacco products tax, further providing for definitions, for incidence and rate of tax, for licensing of wholesalers and for licensing of retailers DEALERS AND MANUFACTURERS AND FOR LICENSING OF MANUFACTURERS and providing for electronic nicotine delivery system directory. AMENDING THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), ENTITLED "AN ACT RELATING TO THE FINANCES OF THE STATE GOVERNMENT; PROVIDING FOR CANCER CONTROL, PREVENTION AND RESEARCH, FOR AMBULATORY SURGICAL CENTER DATA COLLECTION, FOR THE JOINT UNDERWRITING ASSOCIATION, FOR ENTERTAINMENT BUSINESS FINANCIAL MANAGEMENT FIRMS, FOR PRIVATE DAM FINANCIAL ASSURANCE AND FOR REINSTATEMENT OF ITEM VETOES; PROVIDING FOR THE SETTLEMENT, ASSESSMENT, COLLECTION, AND LIEN OF TAXES, BONUS, AND ALL OTHER ACCOUNTS DUE THE COMMONWEALTH, THE COLLECTION AND RECOVERY OF FEES AND OTHER MONEY OR PROPERTY DUE OR BELONGING TO THE COMMONWEALTH, OR ANY AGENCY THEREOF, INCLUDING ESCHEATED PROPERTY AND THE PROCEEDS OF ITS SALE, THE CUSTODY AND DISBURSEMENT OR OTHER DISPOSITION OF FUNDS AND SECURITIES BELONGING TO OR IN THE …

Read the full official text