This bill amends the Tax Reform Code of 1971 by introducing new provisions regarding the eligibility for tax credits and benefits. Specifically, it mandates that before any tax credit or benefit is awarded, the Department of Revenue or the relevant administering agency must assess whether the applicant or recipient has engaged in any anti-union activities within the past ten years. If such activities are identified, the agency is prohibited from granting the tax credit or benefit.

The bill also defines "anti-union activity" to include various actions such as complaints issued for unfair labor practices, settlement offers related to investigations of such practices, findings of interference by federal courts, and violations of both the Pennsylvania Labor Relations Act and orders from the Pennsylvania Labor Relations Board. These changes aim to ensure that tax benefits are not awarded to entities that have a history of undermining labor rights. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 744 (Feb 25, 2025): P.L.6, No.2
Printer's No. 0744: P.L.6, No.2