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PA HB1424

Bill

Status

Engrossed

7/8/2025

Primary Sponsor

Paul Takac

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Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Amends The Local Tax Enabling Act to prohibit local governments from levying amusement or admissions taxes on charges for admission to recreational campgrounds
  • Removes existing language that classified real property rented for camping purposes as not being a "place of amusement" and replaces it with a clearer, explicit prohibition
  • Applies to cities, boroughs, towns, townships, and school districts that have local taxing authority under the act
  • Takes effect 60 days after enactment

Legislative Description

In local taxes, further providing for delegation of taxing powers and restrictions thereon.

Last Action

Referred to Community, Economic & Recreational Development

7/23/2025

Committee Referrals

Community, Economic & Recreational Development7/23/2025
Appropriations7/7/2025
Rules6/23/2025
Tourism, Recreation and Economic Development5/7/2025

Full Bill Text

No bill text available