Pennsylvania 2025_0 Regular Session Status: In Committee Bipartisan · 7 D · 2 R cosponsors

HB 2193 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for deer processor's tax credit.

Last action — Re-committed to RULES, June 16, 2026

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced February 04, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 9 sponsors

    1 primary, 8 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 D · 2 R) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill provides a tax credit for deer processors.

This legislation amends the Tax Reform Code to introduce a tax credit specifically for deer processors, potentially benefiting those in the industry. It aims to support the processing of deer meat through financial incentives.

What this means for you
  • Small Business: This means potential financial relief for small businesses involved in deer processing through tax credits.

Summary

Deer Processor Tax Credit

Bill Text

What changed in the latest version

22 added · 41 removed

Plain-language change summary

In the latest version of HB 2193, some provisions have been simplified and clarified. Notably, the definition of tax liability has been streamlined to focus only on Articles III and IV, and the maximum number of years a taxpayer can claim certain tax credits has been reduced from fifteen to five. Additionally, new regulations now allow pass-through entities, like partnerships, to share unused tax credits with their shareholders or members. These changes are significant because they make the tax process clearer and more accessible for businesses and individuals, potentially fostering greater participation in tax incentive programs.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
2862 PRINTER'S NO.
2862 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
3610 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
2193 2026 INTRODUCED BY PASHINSKI, HILL-EVANS, FREEMAN, ZIMMERMAN, MADDEN, FEBRUARY 3, 2026GOUGHNOUR, BURGOS AND CAUSER, REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 2026 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;
2193 2026 INTRODUCED BY PASHINSKI, HILL-EVANS, FREEMAN, ZIMMERMAN, MADDEN, FEBRUARY 3, 2026GOUGHNOUR, BURGOS AND CAUSER, AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 16, 2026 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;
conferring powers and imposing duties upon the Department of Revenue, certain and other entities;
conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations penalties," providing for deer processor's tax credit.
prescribing crimes, offenses andations penalties," providing for deer processor's tax credit.
"Qualified tax liability." (1) The liability for taxes imposed under Article III, <-- IV or VI III OR IV.
"Qualified tax liability." (1) The liability for taxes imposed under Article III, IV or VI.
<-- (2) The term includes the liability for taxes imposed under Article III on a shareholder of a pass-through entity.
(2) The term includes the liability for taxes imposed under Article III on a shareholder of a pass-through entity.
"Taxpayer." (1) An entity subject to tax under Article III, IV or VI <-- III OR IV.
"Taxpayer." (1) An entity subject to tax under Article III, IV or VI.
<-- (2) The term includes the shareholder, owner or member of a pass-through entity that applies for or receives a tax credit.
(2) The term includes the shareholder, owner or member of a pass-through entity that applies for or receives a tax credit.
20260HB2193PN3610 - 2 - Section 1703-M.
20260HB2193PN2862 - 2 - Section 1703-M.
(a) Carryover.--If a taxpayer cannot use the entire amount 20260HB2193PN3610 - 3 - of the tax credit for the taxable year in which the tax credit is first approved, the excess may be carried over to succeeding taxable years and used as a credit against the qualified tax liability of the taxpayer for those taxable years.
(a) Carryover.--If a taxpayer cannot use the entire amount 20260HB2193PN2862 - 3 - of the tax credit for the taxable year in which the tax credit is first approved, the excess may be carried over to succeeding taxable years and used as a credit against the qualified tax liability of the taxpayer for those taxable years.
(2) The tax credit may be carried over and applied to succeeding taxable years for no more than 15 FIVE taxable <-- years following the first taxable year for which the taxpayer was entitled to claim the tax credit.
(2) The tax credit may be carried over and applied to succeeding taxable years for no more than 15 taxable years following the first taxable year for which the taxpayer was entitled to claim the tax credit.
<-- (a) Application to Pennsylvania S corporations.--If a Pennsylvania S corporation does not have a qualified tax 20260HB2193PN3610 - 4 - liability against which the tax credit may be applied, a shareholder of the Pennsylvania S corporation is entitled to a tax credit equal to the tax credit determined for the Pennsylvania S corporation for the taxable year multiplied by the percentage of the Pennsylvania S corporation's distributive income to which the shareholder is entitled.
(a) Application to Pennsylvania S corporations.--If a Pennsylvania S corporation does not have a qualified tax 20260HB2193PN2862 - 4 - liability against which the tax credit may be applied, a shareholder of the Pennsylvania S corporation is entitled to a tax credit equal to the tax credit determined for the Pennsylvania S corporation for the taxable year multiplied by the percentage of the Pennsylvania S corporation's distributive income to which the shareholder is entitled.
SECTION 1706-M.
PASS-THROUGH ENTITY.
<-- (A) TRANSFER.--IF A PASS-THROUGH ENTITY HAS ANY UNUSED TAX CREDIT, IT MAY ELECT IN WRITING, ACCORDING TO PROCEDURES ESTABLISHED BY THE DEPARTMENT, TO TRANSFER ALL OR A PORTION OF THE CREDIT TO SHAREHOLDERS, MEMBERS OR PARTNERS IN PROPORTION TO THE SHARE OF THE ENTITY'S DISTRIBUTIVE INCOME TO WHICH THE SHAREHOLDER, MEMBER OR PARTNER IS ENTITLED.
(B) LIMITATION.--A PASS-THROUGH ENTITY AND A SHAREHOLDER, 20260HB2193PN3610 - 5 - MEMBER OR PARTNER OF A PASS-THROUGH ENTITY SHALL NOT CLAIM THE CREDIT UNDER SUBSECTION (A) FOR THE SAME QUALIFIED LIABILITY.
(C) APPLICATION.--A SHAREHOLDER, MEMBER OR PARTNER OF A PASS-THROUGH ENTITY TO WHOM A CREDIT IS TRANSFERRED UNDER SUBSECTION (A) SHALL IMMEDIATELY CLAIM THE CREDIT IN THE TAXABLE YEAR IN WHICH THE TRANSFER IS MADE.
THE SHAREHOLDER, MEMBER OR PARTNER MAY NOT CARRY FORWARD, CARRY BACK, OBTAIN A REFUND OF OR SELL OR ASSIGN THE CREDIT.
Regulations GUIDELINES.
Regulations.
<-- The department shall promulgate regulations necessary MAY <-- DEVELOP WRITTEN GUIDELINES for the implementation and administration of this article.
The department shall promulgate regulations necessary for the implementation and administration of this article.
This act shall apply to taxable years beginning after December 31, 2024 2025.
This act shall apply to taxable years beginning after December 31, 2024.
<-- Section 3.
Section 3.
20260HB2193PN3610 - 6 -
20260HB2193PN2862 - 5 -
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Action History

  1. Re-committed to RULES, June 16, 2026

  2. First consideration, June 16, 2026

  3. Reported as amended, June 16, 2026

  4. Referred to FINANCE, Feb. 4, 2026

Sponsors

Sponsorship breakdown

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1 sponsors · 8 co-sponsors · 244 not signed on

Sponsors (1)

Co-sponsors (8)

Not signed on (244)

244 members have not signed on to this bill.

Show all 244 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 2193 do?
Deer Processor Tax Credit
Who sponsors HB 2193?
HB 2193 is sponsored by Eddie Day Pashinski (Democratic), Carol Hill-Evans (Democratic), Robert Freeman (Democratic), David H. Zimmerman (Republican), Maureen E. Madden (Democratic), Johanny Cepeda-Freytiz (Democratic), Dan Goughnour (Democratic), Danilo Burgos (Democratic), and Martin T. Causer (Republican).
What is the current status of HB 2193?
This bill is in committee in the House. Introduced February 04, 2026. It must pass committee before a floor vote.
Where can I track HB 2193?
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