PENNSYLVANIA, June 18 - PRINTER'S NO. 952

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

853

Session of

2025

INTRODUCED BY HAYWOOD, KIM, TARTAGLIONE, KANE, COSTA, SCHWANK,

L. WILLIAMS, PISCIOTTANO AND SAVAL, JUNE 18, 2025

REFERRED TO FINANCE, JUNE 18, 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 small business minimum wage

increase 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 XIX-L

SMALL BUSINESS MINIMUM WAGE INCREASE TAX CREDIT

Section 1901-L. Scope of article.

This article relates to the small business minimum wage

increase tax credit.

Section 1902-L. Definitions.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22