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Bill

HB 723

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for determination of eligibility and method of submission.

2025-2026 Regular Session Introduced by Jessica Benham and 19 co-sponsors

HB 723 reforms Pennsylvania's tax credit and benefit administration by modifying eligibility determination and submission procedures under the Tax Reform Code.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 723

Legislative bill overview

HB 723 modifies Pennsylvania's Tax Reform Code of 1971 to change how tax credits and tax benefits are administered, specifically altering eligibility determination processes and submission methods. The bill appears designed to streamline or reform the procedures taxpayers and tax administrators use when applying for and processing tax credits and benefits under state law.

Why is this important

Tax credit and benefit administration directly affects both individual taxpayers' ability to claim available benefits (such as earned income credits, education credits, or business incentives) and the state's revenue collection. Changes to eligibility determination and submission methods can impact accessibility, compliance costs, and the accuracy of tax administration across Pennsylvania.

Potential points of contention

  • Eligibility restrictions vs. accessibility: Stricter eligibility requirements could reduce improper claims but may also prevent qualifying individuals from accessing benefits they need
  • Administrative burden: New submission methods might modernize the system or create barriers depending on whether they reduce or increase complexity for taxpayers
  • Implementation costs: Changes may require Department of Revenue system upgrades and staff retraining, with unclear funding implications
  • Retroactive application questions: Unclear whether changes apply to pending claims or only future filings, potentially creating fairness concerns

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

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