HB2488

In local taxes, further providing for delegation of taxing powers and restrictions thereon and for limitations on rates of specific taxes.

Introduced·5/6/26
Introduced Text

Pennsylvania HB2488 amends local tax laws to allow exemptions from local services tax for low-income individuals.

Pennsylvania HB2488 modifies the Local Tax Enabling Act to allow political subdivisions to exempt individuals from local services tax if their total earned income and net profits are below certain thresholds. Specifically, those earning less than $12,000 can be exempt from taxes exceeding $10, while those earning less than $15,600 can be exempt from taxes exceeding $52. This change applies to various local entities, including boroughs, towns, townships, and school districts.

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Where it stands

Current
Local Government Committee
Next
Committee decision

Sponsors

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18
2
RR
Democratic CaucusRepublican Caucus

History

May 6

House

Referred to Local Government