SB 367 — 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'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.

748367 THE2025 GENERALINTRODUCED ASSEMBLYBY OFCOLEMAN PENNSYLVANIAAND SENATEMILLER, BILLMARCH Session6, 2025 REFERRED TO INTERGOVERNMENTAL OPERATIONS, MARCH 6, 2025 AN ACT Amending the act of No.March 4, 1971 (P.L.6, No.2), entitled "An and enumerating certain subjects of taxation and imposingg taxes thereon;

367providing 2025procedures INTRODUCEDfor BY COLEMAN AND MILLER, MARCH 6, 2025 SENATOR COLEMAN, INTERGOVERNMENTAL OPERATIONS, AS AMENDED, MAY 5, 2025 AN ACT Amending the actpayment, ofcollection, Marchadministration 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and Stateenforcement taxationthereof; by codifying and enumerating certain subjects of taxation and imposing taxes thereon;

providing procedures for the payment, for tax credits in certain cases;

conferring powers andvidingand 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.

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 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 20250SB0367PN0748 - 2 - 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:

The independent auditing 20250SB0367PN0748 - 3 - 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).