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HB 1038

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 definitions; and providing for green roof tax credit.

2025-2026 Regular Session Introduced by Tim Brennan and 12 co-sponsors

Pennsylvania bill creates tax credit incentive for green roof installation to promote stormwater management and environmental benefits in buildings.

Referred to Environmental & Natural Resource Protection
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WeVote Research Nonpartisan
Bill Summary · HB 1038

Legislative bill overview

HB 1038 amends Pennsylvania's Tax Reform Code of 1971 to establish a new green roof tax credit. The bill modifies definitions related to tax credits and creates a financial incentive for property owners who install green roofs—vegetated roof systems that provide environmental benefits.

Why is this important

Green roofs reduce stormwater runoff, improve building insulation, extend roof lifespan, and support urban biodiversity. By offering tax credits, the bill aims to make this environmentally beneficial but initially expensive technology more affordable for Pennsylvania property owners and businesses, potentially accelerating adoption in the state.

Potential points of contention

  • Cost to state revenue: Tax credits reduce state income, raising questions about the program's total fiscal impact and whether benefits justify the foregone tax revenue
  • Eligibility and verification: Questions remain about which properties qualify, how green roofs will be verified as meeting standards, and whether credits apply to new construction, retrofits, or both
  • Equity concerns: Tax credits benefit those with sufficient tax liability; renters and lower-income property owners may not benefit equally without additional mechanisms
  • Program scope: The bill's details on credit amount, duration, and geographic limitations are unclear without seeing the full legislative text

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

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