PA SB225

Amends Title 26 (Eminent Domain) to require compensation for loss of business goodwill when property is taken, provided the owner proves the loss was caused by the taking and won't duplicate other compensation awarded

Defines "goodwill" as benefits from a business's location, cultural heritage value to the community, reputation for dependability, skill, quality, and other factors affecting customer retention or acquisition

Allows acquiring agencies to rebut goodwill compensation claims by proving the loss could have been reasonably prevented through business relocation or other prudent measures

Requires business owners disputing goodwill value to make state tax returns available to the board of viewers or court under confidentiality protections for audit purposes

Applies retroactively to declarations of taking filed on or after January 1, 2024, and takes effect immediately upon enactment