PA HB1852

Amends the Tax Reform Code to restructure how Pennsylvania's Tourism Promotion Fund receives and distributes hotel occupancy tax revenues collected by booking agents, beginning in fiscal year 2025-2026

Allocates $10 million annually to the Department of Revenue for tourism promotion, with remaining funds split: 65% for tourism promotion, 10% to the Pennsylvania Historical and Museum Commission for museum assistance grants, and 25% to the Pennsylvania Council on the Arts for arts grants

Limits tourism promotion and marketing disbursements to no more than 50% of available department funds, and caps any single recipient at 15% of total funds (excluding statewide tourism contracts)

Prohibits fund use for capital projects, construction, rehabilitation, or purchase of buildings, structures, or signs

Takes effect July 1, 2025, or immediately upon enactment, whichever is later