SB 441 — An Act amending Title 4 (Amusements) of the Pennsylvania Consolidated Statutes, in table games, further providing for table game taxes; and making a repeal.

PRINTER'S NO.   371

                       THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          SENATE BILL
                          No. 441
                                                  Session of
                                                    2025

     INTRODUCED BY BOSCOLA, FONTANA, SCHWANK, COLLETT AND PHILLIPS-
        HILL, MARCH 14, 2025

     REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT,
        MARCH 14, 2025


                                       AN ACT
 1   Amending Title 4 (Amusements) of the Pennsylvania Consolidated
 2      Statutes, in table games, further providing for table game
 3      taxes; and making a repeal.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.      Section 13A62(b)(3) of Title 4 of the
 7   Pennsylvania Consolidated Statutes is amended to read:
 8   § 13A62.    Table game taxes.
 9      * * *
10      (b)     Deposits and distributions.--
11            * * *
12            (3)   [The] Notwithstanding section 2502.1 of the act of
13      March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
14      1971, or any other provision of law, the tax imposed under
15      subsection (a) shall be deposited into the [General Fund]
16      Property Tax Relief Fund.
17      Section 2.      Repeals are as follows:
18            (1)     The General Assembly declares that the repeal under
1     paragraph (2) is necessary to effectuate the amendment of 4
2     Pa.C.S. § 13A62(b)(3).
3         (2)   Section 2502.1 of the act of March 4, 1971 (P.L.6,
4     No.2), known as the Tax Reform Code of 1971, is repealed
5     insofar as it is inconsistent with the amendment of 4 Pa.C.S.
6     § 13A62(b)(3).
7     Section 3.    This act shall take effect in 60 days.




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