Pennsylvania HB1960: An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

What the bill says

From the introduced text, October 17, 2025:

PRINTER'S NO. 2476 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. Session of INTRODUCED BY DAWKINS, CEPHAS, GIRAL, SOLOMON, HILL-EVANS, SANCHEZ AND GALLAGHER, OCTOBER 16, 2025 REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 17, 2025 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 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 …

Read the full official text

Sponsors

• Jason Dawkins (D, 179) · primary sponsor
• Morgan Cephas (D, 192)
• Jose Giral (D, 180)
• Jared Solomon (D, 202)
• Carol Hill-Evans (D, 95)
• Benjamin Sanchez (D, 153)
• Patrick Gallagher (D, 173)

Latest actions

1. October 17, 2025: Referred to LOCAL GOVERNMENT, Oct. 17, 2025

Common questions

What is HB1960?

HB1960 is a bill in the Pennsylvania Legislature (2025-2026 Regular Session): An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

What is the status of HB1960?

In committee as of October 17, 2025. Latest action: Referred to LOCAL GOVERNMENT, Oct. 17, 2025 (October 17, 2025).

Who sponsored HB1960?

Jason Dawkins (D, 179), with 6 co-sponsors.

Where is the official record for HB1960?

On the Pennsylvania Legislature website: https://www.palegis.us/legislation/bills/2025/hb1960