HB 723 — 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 determination of eligibility and method of submission.

PRINTER'S NO.   744

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 723
                                               Session of
                                                 2025

     INTRODUCED BY INGLIS, SANCHEZ, PIELLI, KHAN, McNEILL, CERRATO,
        RABB, BENHAM, NEILSON, SCHLOSSBERG, DONAHUE, KAZEEM, GIRAL,
        D. WILLIAMS, MAYES, DEASY, BOYD, CIRESI AND DOUGHERTY,
        FEBRUARY 25, 2025

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in tax credit and tax benefit administration,
11      further providing for determination of eligibility and method
12      of submission.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    Section 1702-A.1 of the act of March 4, 1971
16   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
17   by adding subsections to read:
18   Section 1702-A.1.    Determination of eligibility and method of
19               submission.
20      * * *
21      (a.1)   Anti-union violations.--Before a tax credit or tax
22   benefit may be awarded, the department or administering agency,
 1   as applicable, shall determine whether an applicant or a
 2   recipient has committed an anti-union activity within the
 3   previous 10 years. If the department or administering agency
 4   determines that the applicant or recipient has committed an
 5   anti-union activity within the previous 10 years, the department
 6   or administering agency may not award a tax credit or tax
 7   benefit.
 8      * * *
 9      (d)     Definition.--As used in this section, the term "anti-
10   union activity" means any of the following:
11            (1)   A complaint issued under 29 U.S.C. § 160 (relating
12      to prevention of unfair labor practices) against an applicant
13      or recipient for an unfair labor practice under 29 U.S.C. §
14      158(a) (relating to unfair labor practices), unless an order
15      of the National Labor Relations Board related to the
16      complaint is set aside in full in accordance with 29 U.S.C. §
17      160(d), (e) and (f).
18            (2)   A settlement offer related to an investigation by
19      the National Labor Relations Board of a charge of an unfair
20      labor practice under 29 U.S.C. § 158(a), that results in a
21      settlement of a charge without issuance of a complaint under
22      29 U.S.C. § 160.
23            (3)   A finding of interference, influence or coercion by
24      a Federal court under 45 U.S.C. § 152 (relating to general
25      duties).
26            (4)   A violation of the act of June 1, 1937 (P.L.1168,
27      No.294), known as the Pennsylvania Labor Relations Act.
28            (5)   A complaint of an unfair labor practice under the
29      Pennsylvania Labor Relations Act.
30            (6)   A violation of an order issued by the Pennsylvania

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1     Labor Relations Board.
2     Section 2.    This act shall take effect in 60 days.




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