Pennsylvania 2025-2026 Regular Session Status: Passed House Bipartisan · 14 D · 2 R cosponsors

HB 1129 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in corporate net income tax, repealing provisions relating to penalties and to repealer and effective date; establishing the Net Operating Loss Transfer Program; and imposing penalties.

Last action — Referred to Finance

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

This bill has passed the House. Introduced April 04, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Likely to advance 74% · high confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 16 sponsors

    1 primary, 15 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (14 D · 2 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

512 added · 448 removed

Plain-language change summary

The amendments to Bill HB 1129 include the addition of procedures for tax payment and clarify penalties for those who commit tax-related offenses, such as making false declarations or failing to report income properly. The penalties remain the same, with fines up to $1,000 or imprisonment for up to six months, but the new provisions enhance enforcement and ensure that taxpayers must comply with reporting requirements. This matters because it strengthens accountability for tax obligations and aims to deter fraudulent practices.

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PRINTER'S NO.
PRIOR PRINTER'S NO.
1258 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1258 PRINTER'S NO.
1129 2025 INTRODUCED BY FRIEL, FRITZ, HANBIDGE, PIELLI, GIRAL, VENKAT, SANCHEZ, CEPEDA-FREYTIZ, MALAGARI, DONAHUE, HILL-EVANS, ZIMMERMAN, WEBSTER, GREEN AND BRENNAN, APRIL 4, 2025 REFERRED TO COMMITTEE ON FINANCE, APRIL 4, 2025 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 collection, administration and enforcement thereof;
2065 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
1129 2025 INTRODUCED BY FRIEL, FRITZ, HANBIDGE, PIELLI, GIRAL, VENKAT, SANCHEZ, CEPEDA-FREYTIZ, MALAGARI, DONAHUE, HILL-EVANS, ZIMMERMAN, WEBSTER, GREEN AND BRENNAN, APRIL 4, 2025 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, JULY 1, 2025 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 taxes thereon;
providing procedures for the payment,osing collection, administration and enforcement thereof;
PART IX NET OPERATING LOSS TRANSFER PROGRAM 20250HB1129PN1258 - 2 - Section 421.
PART IX 20250HB1129PN2065 - 2 - NET OPERATING LOSS TRANSFER PROGRAM Section 421.
(1) has headquarters or base of operations located in this Commonwealth;
(1) has headquarters or base of operations located in <-- this Commonwealth;
and (2) is engaged in either of the following:
and DOES BUSINESS IN THIS COMMONWEALTH AND <-- FILES A CORPORATE NET INCOME TAX RETURN UNDER THIS ARTICLE;
(i) the research, development, production or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes, including medical, pharmaceutical, nutritional and other health-related purposes, agricultural purposes and environmental purposes;
AND (2) is engaged in either of the following:
or (ii) the provision of services or products necessary for research, development, production or the provision of 20250HB1129PN1258 - 3 - a technology or biotechnology business.
(i) the research, development, production or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes, including medical, pharmaceutical, nutritional and other health-related purposes, agricultural purposes and environmental 20250HB1129PN2065 - 3 - purposes;
"Cost." The expenses incurred in connection with the operation of an eligible business in this Commonwealth, including the expenses of fixed assets, such as the construction, acquisition and development of real estate, materials, start-up, tenant fit-out, working capital and any other expenses determined by the department to be necessary to carry out the purposes of this article.
or (ii) the provision of services or products necessary for research, development, production or the provision of a technology or biotechnology business.
"Cost." The expenses incurred in connection with the <-- operation of an eligible business in this Commonwealth, including the expenses of fixed assets, such as the construction, acquisition and development of real estate, materials, start-up, tenant fit-out, working capital and any other expenses determined by the department to be necessary to carry out the purposes of this article.
(1) has been in operation in this Commonwealth for no more than five years;
(1) has been in operation in this Commonwealth for no more than five SEVEN years;
and (2) has at least 15% of its total United States full- time employees working in this Commonwealth.
and <-- (2) has at least 15% 30% of its total United States <-- full-time employees working in this Commonwealth.
"Fixed assets." The construction, acquisition and development of real estate, materials, start-up, tenant fit-out, working capital, salaries, research and development expenditures and any other expenses determined by the department to be necessary to carry out the purposes of the program.
"ELIGIBLE NET LOSS." THE AMOUNT OF NET LOSS ACCRUED BY A <-- SELLING TAXPAYER THAT WOULD OTHERWISE BE ALLOWABLE AS A DEDUCTION FROM TAXABLE INCOME UNDER SECTION 401(3), WHICH THE SELLING TAXPAYER IS ELIGIBLE TO TRANSFER UNDER THIS PART.
"EXCHANGE FUNDS." FUNDS RECEIVED BY AN ELIGIBLE BUSINESS THROUGH THE PROGRAM IN EXCHANGE FOR THE SALE OF ELIGIBLE NET LOSSES, WHICH FUNDS MUST BE SPENT BY THE ELIGIBLE BUSINESS ON ALLOWABLE EXPENDITURES.
THE TERM SHALL NOT INCLUDE A LOAN.
"Fixed assets." The construction, acquisition and 20250HB1129PN2065 - 4 - development of real estate, materials, start-up, tenant fit-out, working capital, salaries, research and development expenditures and any other expenses determined by the department to be necessary to carry out the purposes of the program.
(ii) renders any other standard of service generally accepted by custom or practice as full-time employment and whose wages are subject to withholding as provided 20250HB1129PN1258 - 4 - under 26 U.S.C.
(ii) renders any other standard of service generally accepted by custom or practice as full-time employment and whose wages are subject to withholding as provided under 26 U.S.C.
"Private financial assistance." The term does not include a loan.
"Private financial assistance." The term does not include a <-- loan.
"Selling taxpayer." A taxpayer that is an eligible business and sells tax benefits under this part.
"Selling taxpayer." A taxpayer that is an eligible business and sells tax benefits ELIGIBLE NET LOSSES under this part.
"Tax benefit." The amount of net loss accrued by a selling taxpayer that would otherwise be allowable as a deduction from taxable income under section 401(3).
<-- 20250HB1129PN2065 - 5 - "Tax benefit." The amount of net loss accrued by a selling <-- taxpayer that would otherwise be allowable as a deduction from taxable income under section 401(3).
"TAX BENEFIT." THE AMOUNT OF ELIGIBLE NET LOSS MULTIPLIED BY <-- THE CORPORATE NET INCOME TAX RATE UNDER SECTION 402 THAT IS IN EFFECT DURING THE TAXABLE YEAR IN WHICH THE TAX BENEFIT IS BEING SOLD.
(1) has its headquarters or base of operations in this Commonwealth;
(1) has its headquarters or base of operations in this <-- Commonwealth;
20250HB1129PN1258 - 5 - (2) owns, has filed for or has a valid license to use protected, proprietary intellectual property;
DOES BUSINESS IN THIS COMMONWEALTH AND FILES A <-- CORPORATE NET INCOME TAX RETURN UNDER THIS ARTICLE;
(2) owns, has filed for or has a valid license to use protected, proprietary intellectual property;
(a) Establishment.-- (1) The Net Operating Loss Transfer Program is established in the department to allow an eligible business to sell tax benefits for use by purchasing taxpayers.
(a) Establishment.-- (1) The Net Operating Loss Transfer Program is <-- established in the department to allow an eligible business to sell tax benefits for use by purchasing taxpayers.
THE NET <-- 20250HB1129PN2065 - 6 - OPERATING LOSS TRANSFER PROGRAM IS ESTABLISHED IN THE DEPARTMENT UNDER WHICH A SELLING TAXPAYER MAY SELL ELIGIBLE NET LOSSES AND A PURCHASING TAXPAYER MAY RECEIVE TAX BENEFITS.
(b) Approval of sale of tax benefits.-- (1) The department, in consultation with the Department of Revenue, shall review and approve applications by eligible businesses to sell tax benefits in exchange for private financial assistance to be contributed by a purchasing taxpayer in an amount equal to at least 80% of the amount of the tax benefit value.
(b) Approval of sale of tax benefits ELIGIBLE NET LOSSES.-- <-- (1) The department, in consultation with the Department of Revenue, shall review and approve applications by eligible businesses to sell tax benefits in exchange for private <-- financial assistance to be contributed by a purchasing taxpayer in an amount equal to at least 80% of the amount of the tax benefit value ELIGIBLE NET LOSSES.
20250HB1129PN1258 - 6 - (2) A selling taxpayer's transferable tax benefits shall be limited to those which the selling taxpayer requests to transfer in its application to the department and may not, in total, exceed the maximum amount of tax benefits that the selling taxpayer is eligible to transfer.
<-- (2) A selling taxpayer's transferable tax benefits <-- ELIGIBLE NET LOSSES shall be limited to those which the <-- selling taxpayer requests to transfer in its application to the department and may not, in total, exceed the maximum amount of tax benefits that the selling taxpayer is eligible <-- to transfer ELIGIBLE NET LOSSES THAT THE SELLING TAXPAYER MAY <-- TRANSFER UNDER SECTION 427(A).
(3) The department, in consultation with the Department of Revenue, shall establish rules for the repayment of all, or a portion of, an amount equal to the selling price of the tax benefit under section 427.
(3) The department, in consultation with the Department <-- of Revenue, shall establish rules for the repayment of all, or a portion of, an amount equal to the selling price of the 20250HB1129PN2065 - 7 - tax benefit under section 427.
20250HB1129PN1258 - 7 - Section 423.
(C) APPROVAL OF PURCHASE OF TAX BENEFITS.--THE DEPARTMENT, <-- IN CONSULTATION WITH THE DEPARTMENT OF REVENUE, SHALL REVIEW AND APPROVE APPLICATIONS FOR THE PURCHASE OF TAX BENEFITS IN AN AMOUNT EQUAL TO AT LEAST 80% OF THE AMOUNT OF THE TAX BENEFIT THAT THE PURCHASING TAXPAYER REQUESTS TO RECEIVE.
Authorization to approve certain transfers of tax benefits.
(D) DISTRIBUTION OF TAX BENEFITS AND EXCHANGE FUNDS.--THE DEPARTMENT SHALL RATABLY DISTRIBUTE TAX BENEFITS AND EXCHANGE FUNDS BASED ON THE AMOUNT OF ELIGIBLE NET LOSSES APPROVED FOR 20250HB1129PN2065 - 8 - SALE AND THE AMOUNT COMMITTED BY PURCHASING TAXPAYERS DURING A TAXABLE YEAR.
The department, in consultation with the Department of Revenue, shall approve the sale of tax benefits, subject to section 427.
Section 423.
Authorization to approve certain transfers of tax <-- benefits SALE OF ELIGIBLE NET LOSSES.
<-- The department, in consultation with the Department of Revenue, shall approve the sale of tax benefits ELIGIBLE NET <-- LOSSES, subject to section 427.
(2) Has tax benefits that the selling taxpayer is eligible to sell.
(2) Has tax benefits that the selling taxpayer is <-- eligible to sell ELIGIBLE NET LOSSES.
(3) Has no positive net operating income for the past two years.
<-- (3) Has no positive net operating income for the past two years.
(5) CERTIFIES THAT, AS OF THE DATE OF THE APPLICATION, <-- THE APPLICANT IS OPERATING AS AN ELIGIBLE BUSINESS AND HAS NO 20250HB1129PN2065 - 9 - CURRENT INTENTION TO CEASE OPERATING AS AN ELIGIBLE BUSINESS.
(a) Fee.--An application submitted by a selling taxpayer or a purchasing taxpayer shall be accompanied by a nonrefundable $2,500 application fee.
(a) Fee.--An application submitted by a selling taxpayer or a purchasing taxpayer shall be accompanied by a nonrefundable $2,500 $3,500 application fee.
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An application must be received by the 20250HB1129PN1258 - 8 - department by June 30 of each fiscal year.
An application must be received <-- by the department by June 30 of each fiscal year.
(1) A spending certification form attesting to having spent the proceeds of the prior year's sale of tax benefits as allowable expenditures under this part.
(1) A spending certification form attesting to having <-- spent the proceeds of the prior year's sale of tax benefits as allowable expenditures under this part.
(4) A private financial assistance form specifying how the selling taxpayer will expend the private financial assistance for allowable expenditures for the operations of the eligible business.
(1) IF THE SELLING TAXPAYER WAS AUTHORIZED TO SELL AND <-- SOLD ELIGIBLE NET LOSSES DURING THE PREVIOUS TAXABLE YEAR, A SPENDING CERTIFICATION FORM ATTESTING TO HAVING SPENT THE EXCHANGE FUNDS ON ALLOWABLE EXPENDITURES.
(5) A description of and business plan or presentation for the selling taxpayer's eligible business, demonstrating that the eligible business is the primary business of the selling taxpayer and that the applicant meets the definition of an eligible business.
(2) AN ELIGIBLE NET LOSS IDENTIFICATION FORM SUMMARIZING THE AMOUNT OF ELIGIBLE NET LOSSES TO BE SOLD AND THE YEARS THAT THE ELIGIBLE NET LOSSES WERE ACCRUED.
(4) A private financial assistance (3) A form <-- 20250HB1129PN2065 - 10 - specifying how the selling taxpayer will expend the private <-- financial assistance EXCHANGE FUNDS for allowable <-- expenditures for the operations of the eligible business.
(5) (4) A description of and business plan or <-- presentation for the selling taxpayer's eligible business, demonstrating that the eligible business is the primary business of the selling taxpayer and that the applicant meets the definition of an eligible business.
(6) Financial statements for the two most recent full years of operation or, if the selling taxpayer has been in operation for less than two years, the selling taxpayer's 20250HB1129PN1258 - 9 - most recent financial statement, if any.
(6) (5) Financial statements for the two most recent <-- full years of operation or, if the selling taxpayer has been in operation for less than two years, the selling taxpayer's most recent financial statement, if any.
(7) A list of all affiliates and subsidiaries of the selling taxpayer.
(7) (6) A list of all affiliates and subsidiaries of the <-- selling taxpayer.
(8) Any other information required by the department.
(8) (7) Any other information required by the <-- department.
(c) Purchasing taxpayer application.--An application submitted by a purchasing taxpayer must include all of the following:
20250HB1129PN2065 - 11 - (c) Purchasing taxpayer application.--An application submitted by a purchasing taxpayer must include all of the following:
(i) a statement that the purchasing taxpayer has committed to contributing private financial assistance to the program;
(i) a statement that the purchasing taxpayer has committed to contributing private financial assistance to <-- the program THE PURCHASE OF TAX BENEFITS;
(ii) the dollar amount of private financial assistance the purchasing taxpayer will contribute, which shall be equal to at least 80% of the amount of the tax 20250HB1129PN1258 - 10 - benefit value of the tax benefits the purchasing taxpayer requests to receive;
<-- (ii) the dollar amount of private financial <-- assistance the purchasing taxpayer will contribute, which shall be equal to at least 80% of the amount of the tax benefit value of the tax benefits the purchasing taxpayer <-- requests to receive;
(ii) the corporation and the purchasing taxpayer are both members of the same consolidated group of affiliated corporations, as filed for Federal income tax purposes;
20250HB1129PN2065 - 12 - (ii) the corporation and the purchasing taxpayer are both members of the same consolidated group of affiliated corporations, as filed for Federal income tax purposes;
(b) Approval.--The department shall approve an application and shall notify a selling taxpayer or a purchasing taxpayer of 20250HB1129PN1258 - 11 - the approval if:
(b) Approval.--The department shall approve an application and shall notify a selling taxpayer or a purchasing taxpayer of the approval if:
(a) On selling taxpayer.-- (1) A selling taxpayer shall be subject to a lifetime cap of $20,000,000 in tax benefits.
<-- 20250HB1129PN2065 - 13 - (a) On selling taxpayer.-- (1) A selling taxpayer shall be subject to a lifetime cap of $20,000,000 in tax benefits ELIGIBLE NET LOSSES THAT <-- THE SELLING TAXPAYER MAY TRANSFER.
(2) During each taxable year, a selling taxpayer that meets all eligibility requirements shall be permitted to sell an amount of tax benefits that may not exceed the lifetime cap over a period of five taxable years.
(2) During each taxable year, a selling taxpayer that meets all eligibility requirements shall be permitted to sell an amount of tax benefits ELIGIBLE NET LOSSES that may not <-- exceed the lifetime cap over a period of five taxable years.
(3) The amount of tax benefits sold by a selling taxpayer per taxable year may not exceed $5,000,000, except if all selling taxpayers have sold their annual tax benefits and there remains additional purchasing taxpayer demand under the annual purchasing taxpayer cap, the department shall allow selling taxpayers to exceed the individual selling taxpayer annual cap and shall award the additional cap demand 20250HB1129PN1258 - 12 - on a pro rata basis.
(3) The amount of tax benefits ELIGIBLE NET LOSSES sold <-- by a selling taxpayer per taxable year may not exceed $5,000,000, except if all selling taxpayers have sold their annual tax benefits ELIGIBLE NET LOSSES and there remains <-- additional purchasing taxpayer demand under the annual <-- purchasing taxpayer cap SUBSECTION (C), the department shall <-- allow selling taxpayers to exceed the individual selling taxpayer annual cap and shall award the additional cap demand on a pro rata basis.
(b) On purchasing taxpayer.-- (1) A purchasing taxpayer may purchase no more than $100,000,000 in tax benefits per taxable year.
(b) On purchasing taxpayer.-- <-- (1) A purchasing taxpayer may purchase no more than $100,000,000 in tax benefits per taxable year.
(2) Tax benefits awarded to a purchasing taxpayer shall be reduced by the percentage of available tax benefits sold by selling taxpayers that are affiliates or subsidiaries of the purchasing taxpayer, pursuant to the information provided on the application materials required under section 425.
(2) Tax (B) ON PURCHASING TAXPAYER.--TAX benefits <-- awarded to a purchasing taxpayer shall be reduced by the percentage of available tax benefits sold by selling taxpayers that are affiliates or subsidiaries of the purchasing taxpayer, pursuant to the information provided on the application materials required under section 425.
(C) ANNUAL PROGRAM LIMITATION ON TRANSFERABLE NET LOSSES.--A <-- MAXIMUM OF $200,000,000 IN TRANSFERABLE NET LOSSES SHALL BE AVAILABLE FOR SALE PER TAXABLE YEAR.
Repayment of tax benefits.
Repayment of tax benefits EXCHANGE FUNDS.
(a) Forfeiture.-- (1) If a selling taxpayer fails to use the private financial assistance received for the sale of tax benefits in a manner prescribed under this part, or fails to maintain a headquarters or a base of operation in this Commonwealth during the five years following receipt of the private financial assistance, the selling taxpayer shall forfeit and remit the face value of the sold tax benefits to the Department of Revenue in accordance with subsections (c) and (d).
<-- 20250HB1129PN2065 - 14 - (a) Forfeiture.-- <-- (1) If a selling taxpayer fails to use the private financial assistance (A) FORFEITURE.--IF A SELLING TAXPAYER FAILS TO USE THE <-- EXCHANGE FUNDS received for the sale of tax benefits in <-- ELIGIBLE NET LOSSES IN a manner prescribed under this part, or <-- fails to maintain a headquarters or a base of operation CONTINUE <-- DOING BUSINESS in this Commonwealth during the five years following receipt of the private financial assistance EXCHANGE <-- FUNDS, the selling taxpayer shall forfeit and remit the face <-- value of the sold tax benefits EXCHANGE FUNDS to the Department <-- of Revenue DEPARTMENT in accordance with subsections (c) and <-- (d).
(2) The face value of the sold tax benefits shall be the amount of tax benefits the department approved for sale by the selling taxpayer.
(2) The face value of the sold tax benefits shall be the <-- amount of tax benefits the department approved for sale by the selling taxpayer.
(b) Exception.--The forfeiture requirement in subsection (a) pertaining to the failure to maintain a headquarters or a base of operation in this Commonwealth shall not apply if the failure is due to the liquidation of the eligible business.
(b) Exception.--The forfeiture requirement in subsection (a) pertaining to the failure to maintain a headquarters or a base <-- of operation CONTINUE DOING BUSINESS in this Commonwealth shall <-- not apply if the failure is due to the liquidation of the eligible business.
(c) Prorated certificate.--If a selling taxpayer fails to maintain a headquarters or base of operation in this Commonwealth during the five years following the receipt of the 20250HB1129PN1258 - 13 - private financial assistance, the Department of Revenue shall allow the selling taxpayer to retain 20% of the face value of the sold tax benefit for each full year the selling taxpayer remained in this Commonwealth, except that the selling taxpayer forfeits and remits to the department the remaining amount of the face value of the sold tax benefit.
(c) Prorated certificate.--If a selling taxpayer fails to maintain a headquarters or base of operation CONTINUE DOING <-- BUSINESS in this Commonwealth during the five years following the receipt of the private financial assistance, the Department of Revenue shall allow the selling taxpayer to retain 20% of the face value of the sold tax benefit EXCHANGE FUNDS for each full <-- year the selling taxpayer remained CONDUCTED BUSINESS in this <-- Commonwealth, except that the selling taxpayer forfeits and remits to the department the remaining amount of the face value <-- 20250HB1129PN2065 - 15 - of the sold tax benefit EXCHANGE FUNDS.
(d) Failure to use benefits.--If a selling taxpayer uses the private financial assistance received in exchange for the sale of tax benefits for expenditures that are not allowable expenditures, the Department of Revenue shall require the selling taxpayer to remit 100% of the amount of the expenditures that are not allowable expenditures.
<-- (d) Failure to use benefits.--If a selling taxpayer uses the private financial assistance received in exchange for the sale <-- of tax benefits EXCHANGE FUNDS for expenditures that are not <-- allowable expenditures, the Department of Revenue DEPARTMENT <-- shall require the selling taxpayer to remit 100% of the amount of the expenditures that are not allowable expenditures.
(1) A description of the demand for the program from eligible businesses.
(1) A description of the demand for the program from <-- eligible businesses.
20250HB1129PN1258 - 14 - (3) The total amount of tax benefits approved for transfer by the department under the program.
(3) The total amount of tax benefits approved for <-- transfer by the department under the program.
(4) An assessment of the effectiveness of the program in meeting the goals of this part.
(3) THE TOTAL AMOUNT OF ELIGIBLE NET LOSSES APPROVED FOR <-- SALE AND THE TOTAL AMOUNT OF TAX BENEFITS PURCHASED UNDER THE PROGRAM.
20250HB1129PN2065 - 16 - (4) An assessment of the effectiveness of the program in meeting the goals of this part.
(a) Promulgation.--The department, in consultation with the Department of Revenue, shall promulgate regulations to implement this part.
<-- (a) Promulgation.--The department, in consultation with the Department of Revenue, shall promulgate regulations to implement this part.
SECTION 431.
GUIDELINES.
<-- THE DEPARTMENT, IN CONSULTATION WITH THE DEPARTMENT OF REVENUE, SHALL DEVELOP WRITTEN GUIDELINES FOR THE IMPLEMENTATION OF THIS PART.
(3) Willfully fails, neglects or refuses to make a report or to pay the tax as prescribed or refuses to permit 20250HB1129PN1258 - 15 - the department to examine the books, papers and records of any corporation liable to pay tax under this article, shall be guilty of a misdemeanor and, upon conviction, be sentenced to pay a fine of not more than $1,000 and costs of prosecution, or to imprisonment for not more than six months, or both.
20250HB1129PN2065 - 17 - (3) Willfully fails, neglects or refuses to make a report or to pay the tax as prescribed or refuses to permit the department to examine the books, papers and records of any corporation liable to pay tax under this article, shall be guilty of a misdemeanor and, upon conviction, be sentenced to pay a fine of not more than $1,000 and costs of prosecution, or to imprisonment for not more than six months, or both.
20250HB1129PN1258 - 16 -
20250HB1129PN2065 - 18 -
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Action History

  1. Referred to Finance

  2. Third consideration and final passage

  3. Re-reported as committed

  4. Re-committed to Appropriations

  5. Second consideration

  6. Removed from table

  7. Laid on the table

  8. Re-reported as committed

  9. Re-committed to Rules

  10. First consideration

  11. Reported as amended

  12. Referred to Finance

Sponsors

Sponsorship breakdown

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1 sponsors · 15 co-sponsors · 237 not signed on · 2 voted No

Sponsors (1)

Co-sponsors (15)

Not signed on (237)

237 members have not signed on to this bill.

Show all 237 →

"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

Votes

Committee vote (Appropriations): Re-report Bill As Committed

Passed 37 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 22000
Republican 15000
Total 37000
% of votes cast 100%0%0%0%
How each member voted (37)
Member Party Vote
Abigail Salisbury Democratic Yea
Aerion Abney Democratic Yea
Anthony A. Bellmon Democratic Yea
Ben Waxman Democratic Yea
Benjamin V. Sanchez Democratic Yea
Bridget M. Kosierowski Democratic Yea
Dave Madsen Democratic Yea
Emily Kinkead Democratic Yea
Gina H. Curry Democratic Yea
Joe Webster Democratic Yea
Jordan A. Harris Democratic Yea
Justin C. Fleming Democratic Yea
Kyle Donahue Democratic Yea
Kyle J. Mullins Democratic Yea
La'Tasha D. Mayes Democratic Yea
Manuel Guzman Democratic Yea
Pat Gallagher Democratic Yea
Paul Friel Democratic Yea
Regina G. Young Democratic Yea
Steven R. Malagari Democratic Yea
Tarik Khan Democratic Yea
Tim Brennan Democratic Yea
Ann Flood Republican Yea
Charity Grimm Krupa Republican Yea
Eric Davanzo Republican Yea
Eric R. Nelson Republican Yea
James B. Struzzi Republican Yea
Jamie Barton Republican Yea
Jeff Olsommer Republican Yea
Jim Rigby Republican Yea
Joshua D. Kail Republican Yea
Kristin Marcell Republican Yea
Marci Mustello Republican Yea
Marla Brown Republican Yea
Ryan Warner Republican Yea
Thomas H. Kutz Republican Yea
Zachary Mako Republican Yea

Official roll call →

FINAL PASSAGE

Passed 198 Yea · 1 Nay
Party YeaNayPresentNot Voting
Democratic 100000
Republican 96100
Unaffiliated 2000
Total 198100
% of votes cast 99%1%0%0%
How each member voted (199)
Member Party Vote
Seth Grove — Yea
Stephenie Scialabba — Yea
Abigail Salisbury Democratic Yea
Aerion Abney Democratic Yea
Amen Brown Democratic Yea
Andre D. Carroll Democratic Yea
Anita Astorino Kulik Democratic Yea
Anthony A. Bellmon Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Benjamin V. Sanchez Democratic Yea
Brandon J. Markosek Democratic Yea
Brian Munroe Democratic Yea
Bridget M. Kosierowski Democratic Yea
Carol Hill-Evans Democratic Yea
Carol Kazeem Democratic Yea
Chris Pielli Democratic Yea
Christina D. Sappey Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Frankel Democratic Yea
Dan Goughnour Democratic Yea
Dan K. Williams Democratic Yea
Daniel J. Deasy Democratic Yea
Danielle Friel Otten Democratic Yea
Danilo Burgos Democratic Yea
Darisha K. Parker Democratic Yea
Dave Madsen Democratic Yea
David M. Delloso Democratic Yea
Ed Neilson Democratic Yea
Eddie Day Pashinski Democratic Yea
Elizabeth Fiedler Democratic Yea
Emily Kinkead Democratic Yea
Frank Burns Democratic Yea
G. Roni Green Democratic Yea
Gina H. Curry Democratic Yea
Greg Scott Democratic Yea
Greg Vitali Democratic Yea
Heather Boyd Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Jacklyn Rusnock Democratic Yea
Jared G. Solomon Democratic Yea
Jason Dawkins Democratic Yea
Jeanne McNeill Democratic Yea
Jennifer O'Mara Democratic Yea
Jessica Benham Democratic Yea
Jim Haddock Democratic Yea
Jim Prokopiak Democratic Yea
Joanna E. McClinton Democratic Yea
Joe Ciresi Democratic Yea
Joe McAndrew Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
John C. Inglis III Democratic Yea
Jordan A. Harris Democratic Yea
Jose Giral Democratic Yea
Joseph C. Hohenstein Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Kristine C. Howard Democratic Yea
Kyle Donahue Democratic Yea
Kyle J. Mullins Democratic Yea
La'Tasha D. Mayes Democratic Yea
Leanne Krueger Democratic Yea
Lindsay Powell Democratic Yea
Lisa A. Borowski Democratic Yea
Liz Hanbidge Democratic Yea
Malcolm Kenyatta Democratic Yea
Mandy Steele Democratic Yea
Manuel Guzman Democratic Yea
Mary Jo Daley Democratic Yea
MaryLouise Isaacson Democratic Yea
Matthew D. Bradford Democratic Yea
Maureen E. Madden Democratic Yea
Melissa Cerrato Democratic Yea
Melissa L. Shusterman Democratic Yea
Michael H. Schlossberg Democratic Yea
Morgan Cephas Democratic Yea
Nancy Guenst Democratic Yea
Napoleon J. Nelson Democratic Yea
Nathan Davidson Democratic Yea
Nikki Rivera Democratic Yea
Pat Gallagher Democratic Yea
Patrick J. Harkins Democratic Yea
Paul Friel Democratic Yea
Paul Takac Democratic Yea
Perry S. Warren Democratic Yea
Peter Schweyer Democratic Yea
Regina G. Young Democratic Yea
Rick Krajewski Democratic Yea
Robert E. Merski Democratic Yea
Robert F. Matzie Democratic Yea
Robert Freeman Democratic Yea
Ryan A. Bizzarro Democratic Yea
Scott Conklin Democratic Yea
Sean Dougherty Democratic Yea
Steve Samuelson Democratic Yea
Steven R. Malagari Democratic Yea
Tarah Probst Democratic Yea
Tarik Khan Democratic Yea
Tim Brennan Democratic Yea
Tim Briggs Democratic Yea
Tina M. Davis Democratic Yea
Aaron Bernstine Republican Yea
Abby Major Republican Yea
Alec J. Ryncavage Republican Yea
Andrew Kuzma Republican Yea
Ann Flood Republican Yea
Barbara Gleim Republican Yea
Brad Roae Republican Yea
Brenda M. Pugh Republican Yea
Brett R. Miller Republican Yea
Brian C. Rasel Republican Yea
Brian Smith Republican Yea
Bryan Cutler Republican Yea
Bud Cook Republican Yea
Carl Walker Metzgar Republican Yea
Chad G. Reichard Republican Yea
Charity Grimm Krupa Republican Yea
Clint Owlett Republican Yea
Craig T. Staats Republican Yea
Craig Williams Republican Yea
Dallas Kephart Republican Nay
Dan Moul Republican Yea
Dane Watro Republican Yea
David H. Rowe Republican Yea
David H. Zimmerman Republican Yea
David M. Maloney Republican Yea
Donna Scheuren Republican Yea
Doyle Heffley Republican Yea
Eric Davanzo Republican Yea
Eric J. Weaknecht Republican Yea
Eric R. Nelson Republican Yea
Gary W. Day Republican Yea
Jack Rader Republican Yea
Jacob D. Banta Republican Yea
James B. Struzzi Republican Yea
Jamie Barton Republican Yea
Jamie L. Flick Republican Yea
Jamie Walsh Republican Yea
Jason Ortitay Republican Yea
Jeff Olsommer Republican Yea
Jeremy Shaffer Republican Yea
Jesse Topper Republican Yea
Jill N. Cooper Republican Yea
Jim Rigby Republican Yea
Joanne Stehr Republican Yea
Joe Emrick Republican Yea
Joe Hamm Republican Yea
Joe Hogan Republican Yea
Joe Kerwin Republican Yea
John A. Lawrence Republican Yea
John A. Schlegel Republican Yea
Jonathan Fritz Republican Yea
Joseph D'Orsie Republican Yea
Josh Bashline Republican Yea
Joshua D. Kail Republican Yea
Kate A. Klunk Republican Yea
Kathleen C. Tomlinson Republican Yea
Kathy L. Rapp Republican Yea
Keith J. Greiner Republican Yea
Kerry A. Benninghoff Republican Yea
Kristin Marcell Republican Yea
Leslie Rossi Republican Yea
Marc S. Anderson Republican Yea
Marci Mustello Republican Yea
Mark M. Gillen Republican Yea
Marla Brown Republican Yea
Martin T. Causer Republican Yea
Martina A. White Republican Yea
Michael Stender Republican Yea
Mike Armanini Republican Yea
Mike Jones Republican Yea
Milou Mackenzie Republican Yea
Mindy Fee Republican Yea
Natalie Mihalek Republican Yea
Parke Wentling Republican Yea
Perry A. Stambaugh Republican Yea
R. Lee James Republican Yea
Rich Irvin Republican Yea
Rob W. Kauffman Republican Yea
Robert Leadbeter Republican Yea
Roman Kozak Republican Yea
Russ Diamond Republican Yea
Ryan Warner Republican Yea
Scott Barger Republican Yea
Shelby Labs Republican Yea
Sheryl M. Delozier Republican Yea
Stephanie Borowicz Republican Yea
Steven C. Mentzer Republican Yea
Thomas H. Kutz Republican Yea
Thomas L. Mehaffie Republican Yea
Tim Twardzik Republican Yea
Timothy J. O'Neal Republican Yea
Timothy R. Bonner Republican Yea
Tina Pickett Republican Yea
Tom Jones Republican Yea
Valerie S. Gaydos Republican Yea
Wendy Fink Republican Yea
Zachary Mako Republican Yea

Official roll call →

Committee vote (Finance): Adopt Amendment

Passed 26 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 14000
Republican 12000
Total 26000
% of votes cast 100%0%0%0%
How each member voted (26)
Member Party Vote
Aerion Abney Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Goughnour Democratic Yea
Greg Scott Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
John C. Inglis III Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Pat Gallagher Democratic Yea
Rick Krajewski Democratic Yea
Steve Samuelson Democratic Yea
Alec J. Ryncavage Republican Yea
Dallas Kephart Republican Yea
Eric Davanzo Republican Yea
Jonathan Fritz Republican Yea
Keith J. Greiner Republican Yea
Leslie Rossi Republican Yea
Michael Stender Republican Yea
Mike Jones Republican Yea
Perry A. Stambaugh Republican Yea
Thomas H. Kutz Republican Yea
Valerie S. Gaydos Republican Yea
Zachary Mako Republican Yea

Official roll call →

Committee vote (Finance): Report Bill As Amended

Passed 24 Yea · 2 Nay
Party YeaNayPresentNot Voting
Democratic 14000
Republican 10200
Total 24200
% of votes cast 92%8%0%0%
How each member voted (26)
Member Party Vote
Aerion Abney Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Goughnour Democratic Yea
Greg Scott Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
John C. Inglis III Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Pat Gallagher Democratic Yea
Rick Krajewski Democratic Yea
Steve Samuelson Democratic Yea
Alec J. Ryncavage Republican Yea
Dallas Kephart Republican Nay
Eric Davanzo Republican Yea
Jonathan Fritz Republican Yea
Keith J. Greiner Republican Yea
Leslie Rossi Republican Yea
Michael Stender Republican Yea
Mike Jones Republican Yea
Perry A. Stambaugh Republican Nay
Thomas H. Kutz Republican Yea
Valerie S. Gaydos Republican Yea
Zachary Mako Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

Who sponsors HB 1129?
HB 1129 is sponsored by Paul Friel (Democratic), Jonathan Fritz (Republican), Liz Hanbidge (Democratic), Chris Pielli (Democratic), Jose Giral (Democratic), Arvind Venkat (Democratic), Benjamin V. Sanchez (Democratic), Johanny Cepeda-Freytiz (Democratic), Steven R. Malagari (Democratic), Kyle Donahue (Democratic), Carol Hill-Evans (Democratic), David H. Zimmerman (Republican), Joe Webster (Democratic), G. Roni Green (Democratic), Tim Brennan (Democratic), and Lisa A. Borowski (Democratic).
What is the current status of HB 1129?
This bill has passed the House. Introduced April 04, 2025. It now moves to the second chamber.
Where can I track HB 1129?
Track HB 1129 free on One Click Politics — get push/email alerts when it moves.

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