PA HB1146

Expands authority for counties to impose taxes for transit funding from only second class counties (Allegheny) to include first class (Philadelphia), second class A, and third class counties with populations between 525,000-540,000 based on the 2020 census (Montgomery County)

Authorizes eligible counties to impose up to seven different taxes by ordinance: retail liquor/beer sales tax, rental vehicle excise tax, real property transfer tax (up to 0.5%), personal income surtax (up to 0.2%), sales/use surtax (0.25%), motor vehicle personal property tax (up to 0.5% of fair market value), and local services tax (up to $156/year)

Permits eligible counties to impose an additional $5 vehicle registration fee beginning after June 30, 2025, for nonexempt vehicles registered in the county, with 90 days notice required to the Department of Revenue

Requires all tax revenues to be deposited into a restricted county account and allows counties to make grants to local transportation organizations for operations, maintenance, and debt service, or use funds for transportation infrastructure purposes

Takes effect 120 days after enactment and does not modify existing state operating or capital funding formulas for local transportation organizations