PA HB1359

Expands the Entertainment Economic Enhancement Program's "Class 1 venue" definition to include venues leased by or affiliated with a qualified charitable corporation for concert performances, and reduces the minimum office/warehouse space requirement for "maintaining a place of business" from 5,000 to 2,500 square feet

Modifies tax credit limitations for concert tours, allowing an additional 5% credit for taxpayers holding concerts at two or more Class 2/Class 3 venues or at venues affiliated with qualified charitable corporations, and increases the charitable contribution threshold from $250,000 to $325,000 for enhanced tax credit eligibility

Adds a tax clearance requirement from the Department of Revenue as a condition for tax credit approval under the Entertainment Economic Enhancement Program, with amendments applying retroactively to January 1, 2025

Codifies self-service storage facility regulations into Title 12 of the Pennsylvania Consolidated Statutes, establishing owner lien rights, default procedures requiring 30-day continuous default before lien enforcement, late fees of $20 or 20% of monthly rent (whichever is greater), and notice requirements for occupants

Authorizes storage facility owners to deny access after 10 days of default, enter and remove property after 30 days, and tow vehicles/watercraft after 60 days, while requiring sale proceeds exceeding the lien amount to be held for occupants or remitted to the State Treasurer as unclaimed property after six months