PA HB723

Amends the Tax Reform Code of 1971 to require the Department of Revenue or administering agency to determine whether tax credit or tax benefit applicants have committed anti-union activities within the previous 10 years before awarding benefits.

Prohibits awarding state tax credits or tax benefits to any applicant or recipient found to have engaged in anti-union activity during the 10-year lookback period.

Defines "anti-union activity" to include complaints issued under federal law for unfair labor practices, settlement offers related to NLRB investigations, and federal court findings of interference or coercion under the Railway Labor Act.

Includes violations of the Pennsylvania Labor Relations Act, complaints of unfair labor practices under state law, and violations of Pennsylvania Labor Relations Board orders as qualifying anti-union activities.

Takes effect 60 days after enactment.