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SB 1307

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Historic Barn Preservation Tax Credit and for regulations; and imposing powers and duties on the Department of Community and Economic Development.

2025-2026 Regular Session Introduced by Lisa Baker and 3 co-sponsors

The bill creates a Historic Barn Preservation Tax Credit and assigns DCED to regulate and administer it to support preservation of historic barns.

Referred to Finance
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WeVote Research Nonpartisan
Bill Summary · SB 1307

Summary of Pennsylvania Senate Bill 1307 (2025-2026)

Key purpose

Senate Bill 1307 amends the Tax Reform Code of 1971 to create and regulate a Historic Barn Preservation Tax Credit and to assign related regulatory powers and duties to the Department of Community and Economic Development (DCED). The bill is sponsored by Sen. Lisa Baker with several co-sponsors.

Main provisions and changes

  • Historic Barn Preservation Tax Credit: Establishes a tax credit focused on the preservation, restoration, and potentially relocation of historic barns within Pennsylvania. The exact credit amount, eligibility criteria, credit calculation, and carryover provisions are not detailed in the provided summary, but the bill’s central aim is to provide a state-level incentive to protect historic agricultural structures.
  • Regulations: Authorizes and prescribes regulatory frameworks for administering the Historic Barn Preservation Tax Credit. This includes the creation of rules and guidelines to govern eligibility, application processes, documentation, and compliance.
  • Powers and duties of DCED: Delegates and specifies responsibilities for the Department of Community and Economic Development related to:
    • Administration and oversight of the tax credit program.
    • Development of regulations, standards, and procedures for grant/credit administration.
    • Potential criteria for approving projects, monitoring compliance, and audit/reporting requirements.

Who and what would be affected

  • Property owners and applicants: Landowners, farms, and organizations that own historic barns may qualify for the new state tax credit if they undertake eligible preservation/restoration activities.
  • Local communities: Municipalities and local historic preservation entities may benefit from increased preservation activity and related economic impacts.
  • DCED: The department would gain expanded regulatory responsibilities, including rulemaking, program administration, compliance monitoring, and reporting obligations associated with the tax credit.

Procedural and timeline aspects

  • Status: As of the latest update, SB 1307 has been referred to the Senate Finance Committee (referred to Finance) on May 1, 2026.
  • Next steps: If advanced, the bill would move through the normal legislative process ( hearings, potential amendments, votes in the Senate and House, and, if enacted, gubernatorial signature). Details on implementation timelines (such as effective dates, application windows, sunset provisions, or first-year funding) are not provided in the summary.
  • Fiscal notes: No specific fiscal impact or funding sources are mentioned in the provided text; such details would typically be included in a fiscal note accompanying the bill.

Additional context

  • Sponsors:
    • Prime: Sen. Lisa Baker (R-20)
    • Co-sponsors: Sen. Jay Costa (D-43), Sen. John Kane (D-9), Sen. Nick Miller (D-14)
  • Purpose statement: Aligns with the historical preservation of barns and aims to formalize a state tax incentive and the regulatory framework to support that preservation.

Considerations for readers

  • The effectiveness and reach of the tax credit (credit amount, eligible costs, income limitations, project caps, and application deadlines) will depend on the final enacted language and accompanying regulations.
  • The bill emphasizes regulation and administration by DCED, which could influence how accessible and streamlined the credit is for prospective applicants.
  • Stakeholders may want to monitor future committee actions, fiscal impact analyses, and any amendments that define eligibility criteria and project types (e.g., exterior preservation vs. interior restoration).

If you’d like, I can tailor this summary to focus on a specific stakeholder group (e.g., farmers, historic preservation nonprofits) or add a side-by-side comparison with existing historic preservation incentives in Pennsylvania.

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

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