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HB 34

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 a disaster lodging tax credit.

2025-2026 Regular Session Introduced by Scott Conklin and 6 co-sponsors

Pennsylvania would create a tax credit allowing residents to claim lodging expenses incurred during declared disasters, providing direct financial relief for temporary housing costs.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 34

Legislative bill overview

HB 34 amends Pennsylvania's Tax Reform Code of 1971 to create a new "disaster lodging tax credit." The bill modifies definitions related to tax credits and benefits while establishing a mechanism for taxpayers to claim credits for lodging expenses incurred during declared disasters.

Why is this important

Natural disasters force residents to temporarily relocate, creating unexpected housing costs that strain household finances. This tax credit would provide financial relief to Pennsylvanians who must secure emergency lodging following qualifying disasters, potentially reducing the burden on state emergency assistance programs while offering direct tax relief.

Potential points of contention

  • Fiscal cost uncertainty — The bill provides no spending estimate or cap on total credits available; costs could be substantial if disaster declarations are frequent or widely used
  • Definition ambiguity — "Disaster" and "lodging" require detailed regulatory definitions; unclear criteria could lead to disputes over what expenses qualify
  • Income targeting — No apparent income limits are specified, meaning higher-income disaster victims could receive the same credit as low-income residents, raising equity questions
  • Relationship to federal aid — Unclear whether this credit stacks with federal disaster relief or insurance reimbursements, potentially overcompensating some claimants
  • Administrative burden — Determining when disaster-related lodging ended and documenting expenses adds complexity for taxpayers and the Department of Revenue

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

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