PA SB474

Requires the Secretary of the Budget to subject every state government program to zero-based budget review at least once every five years, with approximately one-fifth of the budget reviewed annually beginning in 2027

Mandates the Governor submit a zero-based budget covering at least 20% of General Fund expenditures in 2026 as the initial implementation

Agencies must submit zero-based budget plans including justification for each activity's existence, estimates of adverse impacts if discontinued, expenditures for minimum and current service levels, and activity rankings

Exempts certain Department of Education functions from review: class size, school curriculum, and direct student services by classroom teachers (teaching, coaching, library, counseling); indirect services like overhead and administrative costs remain subject to review

Takes effect 60 days after enactment