HB 2291 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tobacco products tax, further providing for licensing of retailers.

PRINTER'S NO.   3001

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2291
                                                  Session of
                                                    2026

     INTRODUCED BY PIELLI, GIRAL, HILL-EVANS, DOUGHERTY, HARKINS,
        GUENST, BOROWSKI, SANCHEZ, FREEMAN, PARKER, GOUGHNOUR,
        BRENNAN, FLEMING, STEELE AND GALLAGHER, MARCH 16, 2026

     REFERRED TO COMMITTEE ON FINANCE, MARCH 16, 2026


                                     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 tobacco products tax, further providing for
11      licensing of retailers.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     Section 1223-A of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   to read:
17   Section 1223-A.    Licensing of retailers.
18      [Applicants] (a)     Requirements prior to 2027.--On or before
19   December 31, 2026, applicants for a retail license or renewal of
20   that license shall meet the following requirements:
21          (1)   The premises in which the applicant proposes to
22      conduct business are adequate to protect the revenues.
 1            (2)   The applicant shall not have failed to disclose any
 2      material information required by the department.
 3            (3)   The applicant shall not have any material false
 4      statement in the application.
 5            (4)   The applicant shall not have violated any provision
 6      of this article.
 7            (5)   The applicant shall have filed all required State
 8      tax reports and paid any State taxes not subject to a timely
 9      perfected administrative or judicial appeal or subject to a
10      duly authorized deferred payment plan.
11      (b)   Requirements subsequent to 2026.--On or after January 1,
12   2027, applicants for a retail license or renewal of that license
13   shall meet the following requirements:
14            (1)   The premises in which the applicant proposes to
15      conduct business are adequate to protect the revenues. The
16      premises shall not be located within 1,000 feet of the
17      property line of a public, private or parochial school.
18            (2)   The applicant shall not have failed to disclose any
19      material information required by the department.
20            (3)   The applicant shall not have any material false
21      statement in the application.
22            (4)   The applicant shall not have violated any provision
23      of this article.
24            (5)   The applicant shall have filed all required State
25      tax reports and paid any State taxes not subject to a timely
26      perfected administrative or judicial appeal or subject to a
27      duly authorized deferred payment plan.
28      Section 2.    This act shall take effect in 60 days.




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