PENNSYLVANIA, December 5 - PRINTER'S NO. 1341

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1106

Session of

2025

INTRODUCED BY YAW, PENNYCUICK, BARTOLOTTA, STEFANO, BAKER, VOGEL

AND MILLER, DECEMBER 5, 2025

REFERRED TO FINANCE, DECEMBER 5, 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 Pennsylvania Economic Development for a

Growing Economy (PA EDGE) tax credits, further providing for

definitions, for applicability and for expiration.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definitions of "project facility" and

"qualified taxpayer" in section 1711-L of the act of March 4,

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

amended to read:

Section 1711-L. Definitions.

The following words and phrases when used in this subarticle

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

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