PennsylvaniaCity may offer high-rise owners credits for sprinkler upgrades
For tax years beginning after December 31, 2026, a city mayor’s office could give qualifying high-rise owners a tax credit for sprinkler upgrades.
What it does
Owners of residential high-rises in a Pennsylvania city of the first class could get a city income tax credit for installing or improving sprinklers and related devices. The credit is capped at the amount spent or the owner’s city income tax bill, whichever is less.
Argument forOwners who pay to install or improve sprinklers and related devices could reduce their city income tax, up to their tax bill.
Argument againstOwners may face uncertainty about whether their building qualifies because the mayor’s office would define residential high-rise and could require proof of a claim.
More detail
The mayor’s office may award a city income tax credit to a building owner. The building must be a residential high-rise located in a Pennsylvania city of the first class. The credit cannot exceed the amount spent or the owner’s city income tax liability, whichever is less. The mayor’s office would set the application process, could require proof, and would define which buildings count as residential high-rises. The mayor’s office may award the credit for tax years beginning after December 31, 2026. The act would take effect 60 days after enactment.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 30Referred to Local GovernmentLatest
- Vote recorded FINAL PASSAGE. Result: pass.Upper
- Vote recorded COLEMAN AMENDMENT NO. A-4399. Result: pass.Upper
- Sep 30Third consideration and final passagePassed Senate
- Sep 30Amended on third considerationMajor
- Sep 29Amended on third considerationMajor
- Vote recorded ROBINSON AMENDMENT NO. A-4261. Result: pass.Upper
- Sep 28Re-reported as committedMinor
- Vote recorded Committee vote (Appropriations): Re-Reported as Committed. Result: pass.Upper
- Jun 9Re-referred to AppropriationsMinor
- Jun 9Second considerationMinor
- Jun 8First considerationMinor
- Vote recorded Committee vote (Urban Affairs & Housing): Reported as Committed. Result: pass.Upper
- Jun 8Reported as committedMinor
- Apr 23Referred to Urban Affairs & HousingIntroduced
- Sep 30Referred to Local GovernmentLatest
Taxes & BudgetPublic Safety