Advocacy in Action
As part of our commitment to monitoring state legislation and regulatory actions, communicating crucial legislative and regulatory updates to members, and fervently advocating on behalf of the PICPA, we take great pride in sharing the significant strides we have recently made in the realm of legislative accomplishments.
By leveraging our expertise and strategic partnerships, we have successfully influenced key legislative decisions, shaped regulatory frameworks, and secured favorable outcomes for our members and the broader community. These legislative accomplishments underscore our unwavering dedication to advocating for positive change, driving impactful reforms, and safeguarding the interests of CPAs across Pennsylvania.
2025 Accomplishments
On June 30, 2025, Gov. Josh Shapiro signed into law Senate Bill 719, the PICPA-backed legislation to reform and modernize Pennsylvania’s CPA Law. Now officially Act 27 of 2025, the bill received unanimous, bipartisan support in the General Assembly—passing the Senate 49-0 on June 11 and the House 202-0 on June 26. Act 27 of 2025 addresses critical updates to the CPA licensure process in Pennsylvania, reflecting both the evolving needs of the accounting profession and the dynamic landscape in which it operates.
Act 27 modernizes and strengthens Pennsylvania’s CPA licensure framework by establishing more accessible and cost-effective pathways for aspiring CPAs. It improves CPA mobility, supporting a streamlined interstate practice model that ensures consumers have timely and reliable access to essential CPA services across state lines.
The new Act also extends the CPA Examination window to 30 months from the date a candidate passes the first section—providing greater flexibility without compromising standards. The law also eliminates the burdensome requirement for reference letters as part of the licensure process.
All provisions of Act 27 took effect immediately upon enactment on June 30, 2025.
2024 Accomplishments
Act 123 of 2024 makes changes to the tax appeals process conducted by the Board of Finance and Revenue (BF&R), an independent administrative tax tribunal administered by the state treasurer. BF&R is responsible for the second and final level for most administrative appeals before appealing to court. Specifically, the legislation extends the deadline for a taxpayer to appeal a personal income tax assessment from the Department of Revenue to BF&R from 60 days to 90 days, which may be extended by up to 30 days for cause. It also establishes a formal settlement conference process where disputes can be resolved in a timely, efficient manner. Participation in the settlement process is voluntary, with either party able to opt out. Adopted on Oct. 29, 2024.
Read more in Legislative Update article.
House Resolution 549 designates Nov. 11 through Nov. 15, 2024, as CPA Week in Pennsylvania. The resolution highlights the PICPA, which was founded in 1897 and represents over 18,000 professionals in public practice, industry, government, and education, and emphasizes the essential role CPAs play in Pennsylvania's economy. Adopted on Oct. 8, 2024.
Read more in Legislative Update article.
Act 56 of 2024 included PICPA-initiated corrective legislation to replace an inequitable credit mechanism with a simpler deduction that avoids unnecessary complexity and relieves double taxation. This legislation will allow affiliates that are subject to corporate net income tax a deduction equivalent to the intangible expenses or costs added back under current law. Signed into law on July 11, 2024.
Read more in Legislative Update article.
2023 Accomplishments
Act 64 of 2023 incorporates the federal grantor trust provisions into Pennsylvania law, and significantly enhances tax compliance and simplifies the filing process for Pennsylvania residents. This harmony with federal standards will not only alleviate a burden on taxpayers but also contribute to a more efficient and equitable tax system for the state. Signed into law on Dec. 15, 2023.
Read more in Legislative Update article.
House Resolution 253 designates Nov. 13 through Nov. 17, 2023, as CPA Week in Pennsylvania. The resolution honors PICPA and its 20,000 members for promoting economic growth in Pennsylvania and providing important services to hundreds of thousands of taxpayers and businesses. Adopted on Nov. 14, 2023.
Read more in Legislative Update article.
2021-22 Accomplishments
Act 110 of 2022 enacted much-needed changes to Pennsylvania's CPA Law. These changes include the following:
- Directs the Pennsylvania State Board of Accountancy to adopt a nationally recognized code of professional conduct.
- Revises numerous peer review standards.
- Expands the scope of classes eligible for an accounting degree to include economics and technology.
- Permits an applicant for licensure to sit for the CPA Exam upon completing 120 semester credits without a degree being conferred.
Act 108 of 2022 provides a phase-in schedule for increasing the threshold that requires quarterly estimated personal income tax (PIT) payments; creates and expands tax credit programs to support targeted investments in key industries. Signed into law on Nov. 3, 2022.
Act 103 of 2022 extends the ability of businesses operating in Philadelphia to carry forward net operating losses (NOLs) from three years to 20 years. Signed into law on Nov. 3, 2022.
Act 53 of 2022 incorporates tax law changes, including a CNI rate decrease, and includes Federal conformity to IRC Section 179 expense deductions and to IRC Section 1031 like-kind exchanges. Signed into law on July 8, 2022.
Act 17 of 2022 amends the Local Tax Enabling Act further providing for declaration and payment of income taxes in the consolidated collection of local income taxes. Signed into law on April 19, 2022.
Act 10 of 2021 changed the corporate tax due date to the 15th day of the month following the federal tax due date and addressed the inconsistency with the local tax filing due date in 2021 by making a permanent change so that the local tax due date updates automatically when the federal and state due dates are moved. Signed into law on April 22, 2021.
Act 1 of 2021 exempted Paycheck Protection Program loans that were forgiven from the state personal income tax. Signed into law on Feb. 5, 2021.
2019-20 Accomplishments
Act 90 of 2019 amends the Tax Reform Code, in personal income tax (PIT), to establish a 10-year period for the Department of Revenue (DOR) to collect all assessed state taxes. It provides an exception for the inheritance tax and an exclusion from the sales and use tax for canned computer software used by a financial institution engaged in banking. It authorizes the DOR to enter into agreements with financial institutions and for institutions to share with the DOR bank account data for purposes of delinquent tax collections. The section relating to the time period for collection of assessed taxes took effect on Jan. 1, 2021. Signed into law on Nov. 27, 2019.
Act 13 of 2019 stipulates that if the executor of an estate and the trustee of a trust make an election under Section 645 of the Internal Revenue Code to treat the income of the trust as part of the estate, the fiduciary may make and file a joint tax return for the estate and trust. If a joint return is filed, the tax liabilities of the estate and trust shall be joint and several. This provision applies to taxable years beginning after Dec. 31, 2019. Signed into law on June 28, 2019.
