The Taxpayer Dividend Program Act of 2025 establishes a program aimed at refunding a portion of the budget surpluses accrued in the Commonwealth of Pennsylvania's General Fund and Budget Stabilization Reserve Fund back to resident individual taxpayers. The act outlines the responsibilities of the State Treasurer and the Department of Revenue in administering the program, including determining eligible taxpayers and calculating the amount of the taxpayer dividend. The program is funded through appropriations from the General Fund, with limitations ensuring that the appropriated amount does not exceed the surplus available as of June 30, 2025.

Under the provisions of the act, the Department of Revenue is tasked with identifying eligible resident individuals who filed timely tax returns for the 2024 tax year and determining the amount of the taxpayer dividend, which is capped at $1,000 per individual. Payments will be disbursed by the State Treasurer within specified timeframes, either via check or automated clearinghouse transactions, depending on the information provided by the Department of Revenue. A report detailing the total amount of dividends paid and the number of recipients is required to be published by March 31, 2026. The act takes effect immediately upon enactment.