PENNSYLVANIA, May 22 - PRINTER'S NO. 826

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

772

Session of

2025

INTRODUCED BY SANTARSIERO, COLLETT, COSTA AND MUTH, MAY 22, 2025

REFERRED TO FINANCE, MAY 22, 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," providing for commuter and commerce toll tax

credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding an article to

read:

ARTICLE XVII-M

COMMUTER AND COMMERCE TOLL TAX CREDIT

Section 1701-M. Scope of article.

This article relates to the commuter and commerce toll tax

credit.

Section 1702-M. Definitions.

The following words and phrases when used in this article

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