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SB 1362

An Act providing for the Milk Dispensary School Pilot Program; awarding grants; establishing the Milk Dispensary School Pilot Program Account; and imposing duties on the Department of Agriculture.

2025-2026 Regular Session Introduced by Dave Argall and 6 co-sponsors

The bill creates a Taxpayer Dividend Program to refund up to $1,000 per eligible PA resident using surplus General Fund funds, administered by Revenue and Treasury.

Referred to Agriculture & Rural Affairs
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WeVote Research Nonpartisan
Bill Summary · SB 1362

Overview

  • Bill: SB 1362 (2025-2026) – Pennsylvania
  • Title: An Act providing for the Milk Dispensary School Pilot Program; awarding grants; establishing the Milk Dispensary School Pilot Program Account; and imposing duties on the Department of Agriculture.
  • Status: Introduced April 30, 2025; referred to Committee on Finance. (Action history notes later referral to Agriculture & Rural Affairs in 2026, but primary text describes a different program.)

Note: The bill text provided primarily outlines a separate Taxpayer Dividend Program Act of 2025, including refunding surpluses to resident individuals. The summary below focuses on the content actually contained in the bill text as given. If SB 1362’s intended provisions differ (e.g., Milk Dispensary School Pilot Program), please provide the precise text for an accurate summary of those provisions.

Purpose and intent

  • Establishes a Taxpayer Dividend Program intended to refund a portion of Commonwealth budget surpluses (General Fund and Budget Stabilization Reserve Fund) to resident individual taxpayers.
  • The policy rationale emphasizes returning surplus funds to taxpayers rather than using surpluses for ongoing spending, with a stated preference to distribute a dividend rather than exhaust reserve balances.

Key provisions and changes

  • Section 4 – Establishment and purpose

    • Creates the Taxpayer Dividend Program within the Treasury Department.
    • The program’s purpose is to refund a portion of budget surpluses accrued in the General Fund and Budget Stabilization Reserve Fund to taxpaying families.

  • Section 5 – Funding for 2025-2026

    • Allows the General Assembly to appropriate funds from the General Fund to the Treasury Department specifically for the program.
    • Caps the appropriation to the surplus available as of June 30, 2025.
    • Any funds that would lapse to the General Fund are redirected to the Budget Stabilization Reserve Fund.

  • Section 6 – Eligibility determination

    • Within 45 days of appropriation, the Department of Revenue must identify resident individuals who:
    • File an individual tax return for the 2024 tax year and paid any tax due.
    • File a timely joint return for the 2024 tax year and paid any tax due.
    • Provide automated clearinghouse (ACH) information if known.

  • Section 7 – Amount of the dividend

    • The dividend for each eligible resident is the lesser of: 1) The appropriation amount divided by the total number of eligible resident individuals identified; or 2) $1,000.
    • This creates a per-person cap at $1,000.

  • Section 8 – Transmittal of payment data

    • Within 21 days after eligibility/amount determination, the Department of Revenue must transmit:
    • Names and last known addresses of eligible residents.
    • ACH information (if available).
    • The calculated dividend amounts.

  • Section 9 – Payments

    • State Treasurer to disburse payments no later than 15 days after receiving data from the Department of Revenue.
    • Payment method:
    • Typically by check mailed to the recipient’s last known address.
    • ACH transfer if ACH information was provided.

  • Section 10 – Reporting

    • By March 31, 2026 (or 90 days after payments are made, whichever later), the Treasury Department (in consultation with Revenue) must publish a program report.
    • The report must be posted online and transmitted to legislative Appropriations Committees.

  • Section 11 – Effective date

    • Effective immediately upon enactment.

Who would be affected

  • Resident individuals who filed a 2024 Pennsylvania tax return and paid any tax due (including those who filed joint returns).
  • The Department of Revenue would administer eligibility and payment calculations.
  • The State Treasurer would issue payments, primarily by mail or ACH.

Procedural and timeline aspects

  • Funding window: For 2025-2026, appropriations are allowed from the General Fund, limited to the surplus available as of June 30, 2025.
  • Payment timeline: Identification within 45 days of appropriation; calculation within 15 days after identification; data transmission within 21 days after calculation; and disbursement within 15 days after data transmission.
  • Reporting: A public report due by March 31, 2026 (or 90 days after last payment, whichever is later).
  • Machinery: Requires coordination between the Department of Revenue and Treasury, with data sharing (names, addresses, ACH details) and payment processing.

Potential impacts and considerations

  • Taxpayer relief: Provides a direct, one-time dividend to eligible residents, up to $1,000 per person, funded from surplus funds.
  • Fiscal implications: Redirects surplus from the General Fund/RAINY DAY Fund use to one-time payments; limits ongoing fiscal impact by capping annual dividend and tying funding to surplus levels.
  • Administrative burden: Requires rapid data collection, verification, and payment processing across two state agencies.
  • Transparency: Mandates public reporting of total dollars distributed and number of recipients.

If you have the final text for the Milk Dispensary School Pilot Program component of SB 1362 or want a separate summary focused on that provision, please share, and I’ll tailor the summary accordingly.

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

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