HB 1524 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Public Transportation Assistance Fund, further providing for Public Transportation Assistance Fund.

PRINTER'S NO.     1792

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1524
                                               Session of
                                                 2025

     INTRODUCED BY BENHAM, ABNEY, KRAJEWSKI, HILL-EVANS, SANCHEZ,
        WAXMAN, McNEILL, CEPEDA-FREYTIZ, KHAN, MAYES, FIEDLER,
        HOHENSTEIN, D. WILLIAMS, MALAGARI, INGLIS, N. NELSON, O'MARA,
        FRANKEL, PIELLI, CEPHAS, GUZMAN, HOWARD, TAKAC, KENYATTA,
        T. DAVIS AND PROBST, MAY 30, 2025

     REFERRED TO COMMITTEE ON TRANSPORTATION, MAY 30, 2025


                                     AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in Public Transportation Assistance Fund, further
11      providing for Public Transportation Assistance Fund.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 2301(a), (d)(1), (e) and (e.1)(1) of the
15   act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
16   of 1971, are amended to read:
17      Section 2301.    Public Transportation Assistance Fund.--(a)
18   There is hereby created a special fund in the State Treasury to
19   be known as the Public Transportation Assistance Fund. Moneys
20   deposited into the fund and interest which accrues from those
21   funds shall be used for the purposes [delineated in 74 Pa.C.S. §
 1   1310 (relating to distribution of funding)] as provided by law.
 2      * * *
 3      (d)   (1)   There is hereby imposed on each lease of a motor
 4   vehicle subject to tax under Article II an additional tax of
 5   [three] five per cent of the total lease price charged.
 6      * * *
 7      (e)   Except as provided in subsection (e.1), there is hereby
 8   imposed on each rental of a motor vehicle subject to tax under
 9   Article II a fee of [two dollars ($2)] six dollars and fifty
10   cents ($6.50) for each day or part of a day for which the
11   vehicle is rented.
12      (e.1)    (1)   There is hereby imposed on each rental of a motor
13   vehicle subject to tax under Article II and used in carsharing,
14   a peer-to-peer car-sharing program or car sharing by a shared
15   vehicle owner a fee for each day or part of a day computed
16   according to the following schedule:
17              Rental Interval                       Fee
18                Less than 2 hours                  $0.25
19                2 to 3 hours                       $0.50
20                More than 3, but less
21                     than 6 hours                  $1.25
22                6 hours or more                    [$2.00] $6.50
23      * * *
24      Section 2.     This act shall take effect immediately.




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