PRINTER'S NO. 13
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 35
Session of
2023
INTRODUCED BY LANGERHOLC, BARTOLOTTA, DUSH, MASTRIANO, BAKER,
PHILLIPS-HILL, HUTCHINSON, ROTHMAN AND STEFANO,
JANUARY 6, 2023
REFERRED TO TRANSPORTATION, JANUARY 6, 2023
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, in liquid fuels and fuels tax, further providing
3 for definitions.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. The definition of "average wholesale price" in
7 section 9002 of Title 75 of the Pennsylvania Consolidated
8 Statutes is amended to read:
9 § 9002. Definitions.
10 The following words and phrases when used in this chapter
11 shall have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 * * *
14 "Average wholesale price." The average wholesale price of
15 all taxable liquid fuels and fuels, excluding the Federal excise
16 tax and all liquid fuels taxes, shall be as follows:
17 (1) After December 31, 2013, and before January 1, 2015,
18 the average wholesale price shall be $1.87 per gallon.
 1 (2) After December 31, 2014, and before January 1, 2017,
2 the average wholesale price shall be $2.49 per gallon.
3 (3) After December 31, 2016, and before the effective
4 date of paragraph (4), the average wholesale price shall be
5 as determined by the Department of Revenue for the 12-month
6 period ending on the September 30 immediately prior to
7 January 1 of the year for which the rate is to be set. In no
8 case shall the average wholesale price be less than $2.99 per
9 gallon.
10 (4) Beginning 30 days from the effective date of this
11 paragraph and each year thereafter, the average wholesale
12 price shall be $2.99 per gallon.
13 * * *
14 Section 2. The Department of Revenue shall, as soon as
15 possible, redetermine any changes made to the Oil Company
16 Franchise Tax and the Alternative Fuels Tax as a result of the
17 amendment of the definition of "average wholesale price" in 75
18 Pa.C.S. § 9002 and transmit notice of the changes to the
19 Legislative Reference Bureau for publication in the Pennsylvania
20 Bulletin.
21 Section 3. This act shall take effect immediately.
20230SB0035PN0013 - 2 -


Statutes/Laws affected:
Printer's No. 0013: 75-9002