PA HB1495

Repeals Pennsylvania's 1921 Anthracite Coal Tax Act in its entirety, removing the state tax originally imposed on anthracite coal mined, washed, screened, or prepared for market in the Commonwealth

The original 1921 law taxed coal at rates ranging from 1.5% down to 0.5% of market value, though the tax collection provisions had already expired after May 31, 1931

Removes from statute books the obsolete reporting requirements that mandated mine operators submit annual sworn reports to the Auditor General detailing coal tonnage and assessed values

Eliminates the dormant penalty provisions that included fines up to $500 and imprisonment up to one year for false reporting or failure to comply

Takes effect 60 days after enactment