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Pennsylvania House Bill 315 alters sales tax collection discounts for businesses

Original title: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for discount.

Last action · January 23, 2025: Referred to FINANCE, Jan. 23, 2025Sponsors: Paul Friel and 14 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Pennsylvania House Bill 315 alters the tax collection discount structure for businesses filing returns, replacing fixed per-return caps with tiered percentage rates based on taxable revenue. Businesses collect and remit sales tax within the prescribed time to qualify for the compensation discount.

Why it matters

Changes how much tax collection compensation businesses can retain, shifting the discount amount based on whether taxable revenue is above or below one million dollars.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Licensees

Licensees filing sales and use tax returns will calculate their collection discount using a new percentage-based tier rather than previous fixed caps.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does House Bill 315 change for businesses collecting sales tax?
It replaces the old fixed dollar caps on tax collection discounts with a tiered percentage system based on whether taxable revenue is above or below one million dollars.
When does this new discount structure take effect?
The act shall take effect in 60 days.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 23, 2025HouseCommittee
    Referred to FINANCE, Jan. 23, 2025

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Department of Revenue
OrganizationDepartment of Revenue“Conferring powers and imposing duties upon the Department of Revenue regarding t”Map →

Sources

Open source document

www.palegis.us

Analysis Score

0–100
  • Significance50
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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