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SB 1374

An Act amending the act of December 1, 1977 (P.L.237, No.76), known as the Local Economic Revitalization Tax Assistance Act, further providing for title of act, for construction, for definitions, for deteriorated areas, for exemption schedule and for procedure for obtaining exemption; and providing for public registry.

2025-2026 Regular Session Introduced by Cris Dush and 5 co-sponsors

SB 1374 updates LERTA rules, adding a public registry and refining eligibility, exemptions, and procedures for tax relief in deteriorated areas.

Referred to Urban Affairs & Housing
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WeVote Research Nonpartisan
Bill Summary · SB 1374

Summary of Bill: SB 1374 (2025-2026) – Pennsylvania

Purpose and intent

  • SB 1374 proposed to amend the Local Economic Revitalization Tax Assistance Act (the act of December 1, 1977, P.L.237, No.76), refining and expanding several key areas of the law.
  • The bill aims to update and clarify provisions related to the act’s title, construction, definitions, deteriorated areas, exemption schedule, and the procedure for obtaining exemptions, and it adds a new element requiring a public registry.

Key provisions and changes

  • Title and scope adjustments: Revisions to the long title and underlying framework of the Local Economic Revitalization Tax Assistance (LERTA) program to reflect updated policy aims or administrative processes.
  • Construction provisions: Modifications pertaining to how LERTA projects are categorized, administered, or evaluated during construction, potentially impacting timelines, eligibility criteria, or supervision standards.
  • Definitions: Updates to defined terms used in the act, which can affect eligibility, calculation of exemptions, and the interpretation of “deteriorated areas” or other program concepts.
  • Deteriorated areas: Revisions to criteria or processes for identifying areas deemed deteriorated for LERTA purposes, including qualifications for tax relief and the geographic scope of relief within municipalities.
  • Exemption schedule: Changes to the schedule that determines the duration and extent of tax exemptions granted to qualifying projects or property within designated areas.
  • Procedure for obtaining exemption: Streamlining or altering the steps, documentation, deadlines, and oversight required for an entity to apply for and receive LERTA benefits.
  • Public registry: Introduction or expansion of a public-facing registry to record information about LERTA applications, approvals, exemptions, and possibly project details, increasing transparency and public access.

Who and what is affected

  • Municipalities and local governments: Administrative and procedural changes will impact how municipalities implement LERTA exemptions, maintain records, and coordinate with state authorities.
  • Property owners, developers, and businesses: Potential beneficiaries of LERTA exemptions may experience changes in eligibility criteria, application procedures, and the duration or scope of tax relief.
  • Public and oversight entities: The public registry provision would involve more disclosure, enabling taxpayers and policymakers to track exempt projects and related data.

Procedural and timeline aspects

  • Status: SB 1374 was referred to the Senate Urban Affairs & Housing Committee (as of the latest action on June 7, 2026).
  • Committee consideration: A future committee meeting would consider SB 1374 alongside related bills (e.g., SB 746, SB 1299, and House Bill 1250) in the Urban Affairs & Housing committee agenda.
  • Implementation timeline: The summary does not specify effective dates or sunset provisions; such details would be determined in the bill’s text and any amendments approved during committee or floor action.

Notable context

  • The act being amended, commonly known as the Local Economic Revitalization Tax Assistance Act, is a Pennsylvania program designed to promote economic revitalization by providing property tax relief to certain qualifying projects in designated areas.
  • The inclusion of a public registry suggests a move toward greater transparency and public accountability for LERTA-related activity.

If you’d like, I can pull in the latest committee amendments or compare SB 1374 to the existing LERTA provisions to highlight exact definitional changes and exemption calculations.

Compiled from official sources — confirm details with the bill’s official record.

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