PENNSYLVANIA, April 9 - PRINTER'S NO. 594

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

587

Session of

2025

INTRODUCED BY PISCIOTTANO, KEARNEY, FONTANA, SAVAL, HUGHES,

COSTA, TARTAGLIONE, KANE, SANTARSIERO, MILLER AND

L. WILLIAMS, APRIL 9, 2025

REFERRED TO FINANCE, APRIL 9, 2025

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in tax credit and tax benefit administration,

further providing for determination of eligibility and method

of submission.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 1702-A.1 of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended

by adding subsections to read:

Section 1702-A.1. Determination of eligibility and method of

submission.

* * *

(a.1) Anti-union violations.--Except as otherwise provided

by law, before a tax credit or tax benefit may be awarded, the

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