PENNSYLVANIA, September 17 - PRINTER'S NO. 1167

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

994

Session of

2025

INTRODUCED BY COMITTA, HAYWOOD, FONTANA, SCHWANK, SAVAL, COSTA,

MASTRIANO, KANE AND STREET, SEPTEMBER 17, 2025

REFERRED TO FINANCE, SEPTEMBER 17, 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 hotel occupancy tax, further providing for

Tourism Promotion Fund.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 212(b), (c.1), (c.2)(1) and (3) and (c.3)

of the act of March 4, 1971 (P.L.6, No.2), known as the Tax

Reform Code of 1971, are amended and the section is amended by

adding a subsection to read:

Section 212. Tourism Promotion Fund.--* * *

(b) The [tax collected by a booking agent on accommodation

fees under section 210] following taxes shall be deposited into

the fund and disbursed [upon appropriation for the purpose of

promoting tourism in this Commonwealth.] for the purposes

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