Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2720: 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 definitions; and providing for green infrastructure tax credit.
Status: In committee, July 29, 2026
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; prescribing crimes, offenses and penalties," in tax credit and tax benefit administration, further providing for definitions…
From the introduced text, July 29, 2026:
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 definitions; and providing for green infrastructure tax credit. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The definition of "tax credit" in section 1701- A.1 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 1701-A.1. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: * * * "Tax credit." A tax credit authorized under any of the following: (1) Article XVII-B. (2) Article XVII-D. (3) Article XVII-E. (4) Article XVII-G. (5) Article XVII-H. (6) Article XVII-I. (7) Article XVII-J. (8) Article XVII-K. (8.1) Article XVII-L. (9) Article XVIII. (10) Article XVIII-B. (11) Article XVIII-D. (12) Article XVIII-E. (13) Article XVIII-F. (14) Article XVIII-G. (14.1) Article XVIII-H. (15) Article XIX-A. (15.1) Article …