PA SB994

Amends Pennsylvania's Tax Reform Code to restructure how hotel occupancy taxes collected by booking agents are deposited and disbursed from the Tourism Promotion Fund, beginning in fiscal year 2025-2026

Allocates $10 million annually to the Department of Revenue for promoting tourism in Pennsylvania, with remaining fund money distributed as follows: 65% to 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 disbursements so no more than 50% of tourism promotion funds may go to marketing operations of tourism entities, special events, or grants

Caps individual grant recipients at 15% of total available tourism promotion funds, except for statewide tourism promotion contracts

Takes effect 90 days after enactment