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Legislative Update - Week Ending Dec. 16, 2022

Dec 16, 2022, 10:52 AM by PICPA Government Relations
In this issue: Republicans Install Cutler as Pennsylvania Majority Leader; Study Suggests Improving Pa.’s Local Tax System; PICPA Federal Tax Webinars; and more.

Republicans Install Cutler as House Majority Leader

A week after Democrats laid claim to the majority in the Pennsylvania House, Republicans grabbed the majority caucus mantel after two Democratic members resigned last week to take higher office. Rep. Bryan Cutler (R-Lancaster) was sworn in as majority leader on Dec. 12 as Republicans now control the chamber 101-99. A third Democrat, Rep. Tony DeLuca (Allegheny), died in October but was reelected to his House seat in November. (See the final story of this issue for an update on these vacant seats.)

On Dec. 7, Rep. Joanna McClinton (D-Delaware, Philadelphia) was sworn in as majority leader on the premise that her caucus won a 102 seat majority of in the 203-member Pennsylvania House after all the votes were counted following the Nov. 8 general election. But DeLuca’s death and the Dec. 7 resignations of Reps. Summer Lee (D-Allegheny) and Austin Davis (D-Allegheny) to take higher office left the Democratic caucus with 99 members. Special elections have been called in all three elections, but legal challenges could postpone the Lee and Davis elections.

The Republicans’ position as majority party was bolstered by the Pennsylvania Legislative Reference Bureau. On Dec. 7, the bureau issued a nonbinding legal opinion that parties must only count living members.

“The limited case law on this topic suggest that the House Democratic Caucus may only count its 101 living members toward a majority, short of the 102 members necessary for a majority. The House is thereby left without a majority caucus,” the bureau wrote.

Swearing in day for the 2023-2024 legislative session is Jan. 3, 2023.


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Study Suggests Improvements to Pa.’s Local Tax System

A new study by the Pennsylvania Economy League (PEL) demonstrates how Pennsylvania’s current local taxation structure is an outdated relic. It’s Not 1965 Anymore takes aim at the Local Tax Enabling Act (Act 511), which stipulates what municipalities can and cannot tax at the local level.

Demographic changes in Pennsylvania over the past 50 years have made the local tax structure outdated, according to PEL. “Pennsylvania’s municipal tax authorizations have failed to keep pace with modern realities,” the study’s opening statement said. “Municipalities need more flexible revenue options just to keep the lights on.”

The PICPA Local Tax Thought Leadership Committee is reviewing the study.


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PICPA Hosts Complimentary Federal Tax Webinars

The PICPA will host a series of tax webinars as we embark on the 2023 filing season. There’s still time to register for these upcoming free-for-members sessions.

On Dec. 22, Mary Lew Kehm, CPA, will join the PICPA December Town Hall: Federal Year-End Tax Update to take a look back at the 2022 tax season for lessons to apply to the upcoming season. This session is only days away, so register today.

On Jan. 5, 2023, Edward R. Jenkins Jr., CPA, CGMA, of Jenkins & Co. LLC and a member of the PICPA Federal Tax Thought Leadership Committee and AICPA Tax Executive Committee, presents a webinar on year-end federal tax issues. Sign up today


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Revenue 411 myPATH Video Tutorials

The Pennsylvania Department of Revenue’s Customer Experience Center released a series of new Revenue 411 myPATH videos. These informative tutorials help users get started with the new system.

For an in-depth look at the new system, join the PICPA and the Pennsylvania Department of Revenue on Jan. 12 for an update on business taxes and the myPATH system. Alicia Gonse, chief of customer outreach, relations, and engagement within the DOR Customer Experience Center, will cover changes affecting business taxpayers and provide an overview of updates to the myPATH system.

Register today for this 90-minute webcast


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Tax Credits and Economic Development Incentives Study

An Independent Fiscal Office (IFO) study presents data on Pennsylvania tax credits and economic development incentives for fiscal years 2017-2018 through 2022-2023. The brief separates incentives into four categories: tax credits, state spending or grants, job training programs, and state loan programs.

The report relies on a mix of data sources. Figures for certain tax credits and spending programs that were not available from either the Departments of Revenue or Community and Economic Development are from the Executive Budget or are estimates by the IFO. For recent years, estimates may simply reflect total credits awarded or the program cap.

For the 2022-2023 fiscal year, the report estimates Pennsylvania will award $1.49 billion in tax credits, spending and grants, jobs training, and student loans. This is 14.6% more than the 2017-2018 estimated allocation of $1.30 billion.


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REV-1882 Tax Form Linked to Path to Pennie

In partnership with the state Department of Revenue, a new program has been created to help uninsured Pennsylvania tax filers find health insurance coverage. Path to Pennie leverages the state tax filing requirement to connect uninsured Pennsylvanians with health insurance offered through Pennie, Pennsylvania’s health insurance marketplace.

The new tax form REV-1882, Health Insurance Coverage Information Request, asks if tax filers are insured. A check box will indicate if the filer, spouse, and/or dependents do not have health coverage and are interested in learning more about enrolling in a plan. Those who indicate they are uninsured on form REV-1882 will receive an official notice from Pennie with instructions on how to move forward and apply for coverage.


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Candidates for Special House, Senate Elections Get Nods

In the race to replace the late Rep. Tony DeLuca in the 32nd state House district in Allegheny County, Democrats have selected Joe McAndrew as their candidate from a slate of eight potential candidates. He is a former executive director of the Allegheny County Democratic Committee. He also worked for former Democratic House Minority Leader Frank Dermody.

Republicans have yet to choose a candidate, but Carrie Lewis DelRosso, a former state representative from the area and recent lieutenant governor candidate, announced that she would not seek her party’s nomination.

DeLuca, a Democrat, represented the 32nd District for nearly 40 years. He died Oct. 9, but was still reelected with 84% of the vote. DeLuca’s name appeared on the November ballot because it was too late to remove him. The district includes Oakmont, Verona, Plum, and most of Penn Hills.

Allegheny County will hold two additional special elections in early 2023. These elections will be held to fill the seats vacated by Democratic state Reps. Summer Lee and Austin Davis. Both won elections to higher office on Nov. 8: Davis as Pennsylvania lieutenant governor and Lee to the U.S. House of Representatives.

In a race to see who will replace veteran state Sen. John Gordner (R-Columbia) in the 27th Senate District, state Rep. Lynda Schlegel Culver (R-Northumberland/Snyder) will face off against Democrat Patricia Lawton, a speech pathologist. The special election is scheduled for Jan. 31


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The Pennsylvania Institute of Certified Public Accountants (PICPA) is a premier statewide association of 20,000 members working in public accounting, industry, government, and education. Founded in 1897, the PICPA is the second-oldest and fourth-largest state CPA organization in the United States.

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Contact the Government Relations Team at or (717) 232-1821.

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