Senate Bill 1389 Printer's Number 1849

PENNSYLVANIA, June 26 - PRINTER'S NO. 1849

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1389

Session of

2026

INTRODUCED BY PISCIOTTANO, FONTANA, HAYWOOD, COSTA, MUTH,

COLLETT, SCHWANK, MALONE AND MILLER, JUNE 26, 2026

REFERRED TO FINANCE, JUNE 26, 2026

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," providing for Small Business Health Care Premiums

Contribution Tax Credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding an article to

read:

ARTICLE XIX-L

SMALL BUSINESS HEALTH CARE PREMIUMS

CONTRIBUTION TAX CREDIT

Section 1901-L. Scope of article.

This article establishes the Small Business Health Care

Premiums Contribution Tax Credit.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22