2023 Pa. Act 34 | Pennsylvania Act 2023-34 — FISCAL CODE - OMNIBUS AMENDMENTS

Act text

FISCAL CODE - OMNIBUS AMENDMENTS
	Act of Dec. 13, 2023, P.L. 251, No. 34	Cl. 72

Session of 2023

No. 2023-34

HB 1300

AN ACT

Amending the act of April 9, 1929 (P.L.343, No.176), entitled "An act relating to the finances of the State government; providing for cancer control, prevention and research, for ambulatory surgical center data collection, for the Joint Underwriting Association, for entertainment business financial management firms, for private dam financial assurance and for reinstatement of item vetoes; providing for the settlement, assessment, collection, and lien of taxes, bonus, and all other accounts due the Commonwealth, the collection and recovery of fees and other money or property due or belonging to the Commonwealth, or any agency thereof, including escheated property and the proceeds of its sale, the custody and disbursement or other disposition of funds and securities belonging to or in the possession of the Commonwealth, and the settlement of claims against the Commonwealth, the resettlement of accounts and appeals to the courts, refunds of moneys erroneously paid to the Commonwealth, auditing the accounts of the Commonwealth and all agencies thereof, of all public officers collecting moneys payable to the Commonwealth, or any agency thereof, and all receipts of appropriations from the Commonwealth, authorizing the Commonwealth to issue tax anticipation notes to defray current expenses, implementing the provisions of section 7(a) of Article VIII of the Constitution of Pennsylvania authorizing and restricting the incurring of certain debt and imposing penalties; affecting every department, board, commission, and officer of the State government, every political subdivision of the State, and certain officers of such subdivisions, every person, association, and corporation required to pay, assess, or collect taxes, or to make returns or reports under the laws imposing taxes for State purposes, or to pay license fees or other moneys to the Commonwealth, or any agency thereof, every State depository and every debtor or creditor of the Commonwealth," in emergency COVID-19 response, providing for declined and unclaimed allocations; providing for 911 emergency communication services and for institutions of purely public charity; in Department of Revenue, providing for exclusion from classes of income; providing for indigent defense; in oil and gas wells, further providing for Oil and Gas Lease Fund; in transportation network companies, motor carrier companies and parking authority of a city of the first class, providing for designated municipal agent and authorized salvor for city of the first class; in human services, providing for medical assistance dental services and packages; providing for Attorney General, for Pennsylvania Long-Term Care Council, for Pennsylvania child and dependent care enhancement tax credit program and for additional keystone opportunity expansion zones; in special funds, further providing for funding; in additional special funds and restricted accounts, further providing for establishment of special fund and account, for use of fund and for distributions from Pennsylvania Race Horse Development Fund and repealing provisions relating to Enhanced Revenue Collection Account; in additional special funds and restricted accounts, further providing for definitions, for Sports Tourism and Marketing Account and for transfer of funds and providing for Service and Infrastructure Improvement Fund; in general budget implementation, further providing for executive offices, for Department of Agriculture, for Department of Community and Economic Development, for Department of Conservation and Natural Resources, for Department of Health, for Department of Human Services and for Pennsylvania State Police, providing for Commonwealth Financing Authority, further providing for Federal and Commonwealth use of forest land and for Multimodal Transportation Fund and repealing provisions relating to sales by distilleries; providing for 2023-2024 budget implementation, for 2023-2024 restrictions on appropriations for funds and accounts, for 2023-2024 fund transfers and for prior year appropriations; making repeals; and making an editorial change.

The General Assembly finds and declares as follows:

(1) The intent of this act is to provide for the implementation of the 2023-2024 Commonwealth budget.

(2) The Constitution of Pennsylvania confers numerous express duties upon the General Assembly, including the passage of a balanced budget for the Commonwealth.

(3) Section 24 of Article III of the Constitution of Pennsylvania requires the General Assembly to adopt all appropriations for the operation of government in this Commonwealth, regardless of their source. The Supreme Court has repeatedly affirmed that "it is fundamental within Pennsylvania's tripartite system that the General Assembly enacts the legislation establishing those programs which the State provides for its citizens and appropriates the funds necessary for their operation."

(4) Pursuant to section 13 of Article VIII of the Constitution of Pennsylvania, the General Assembly is explicitly required to adopt a balanced Commonwealth budget. Given the unpredictability and potential insufficiency of revenue collections, various changes in State law relating to sources of revenue, the collection of revenue and the implementation of statutes which impact revenue may be required to discharge this constitutional obligation.

(5) Section 11 of Article III of the Constitution of Pennsylvania requires the adoption of a general appropriation act that embraces "nothing but appropriations." While actual items of appropriation can be contained in a general appropriation act, the achievement and implementation of a comprehensive budget involves more than subjects of appropriations and dollar amounts. Ultimately, the budget has to be balanced under section 13 of Article VIII of the Constitution of Pennsylvania. This may necessitate changes to sources of funding and enactment of statutes to achieve full compliance with these constitutional provisions.

(6) For the reasons under paragraphs (1), (2), (3), (4) and (5), it is the intent of the General Assembly through this act to provide for the implementation of the 2023-2024 commonwealth budget.

(7) Every provision of this act relates to the implementation of the operating budget of the Commonwealth for this fiscal year, addressing in various ways the fiscal operations, revenues and potential liabilities of the Commonwealth. To that end, this act is intended to implement the 2023-2024 Commonwealth budget without specifically appropriating public money from the General Fund. This act provides accountability for spending and makes transfers or other changes necessary to impact the availability of revenue in order to meet the requirements of section 13 of Article VIII of the Constitution of Pennsylvania and to implement the act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1. The act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, is amended by adding a section to read:

Section 148-C. Declined and unclaimed allocations.

The following provisions apply to Federal money appropriated or approved by an executive authorization to the Department of Education from the American Rescue Plan Act of 2021 (Public Law 117-2, 135 Stat. 4) or the Consolidated Appropriations Act, 2021 (Public Law 116-260, 134 Stat. 1182), respectively, for local education agencies:

(1) Within 30 days of the effective date of this section, the Department of Education shall notify each local education agency to determine whether the local education agency intends to decline money allocated to the local education agency under the American Rescue Plan Act of 2021 or the Consolidated Appropriations Act, 2021, or both, as applicable.

(2) The notice shall state the amount of money allocated to the local education agency and direct the local education agency to respond, within 60 days of the notice, as to whether the local education agency intends to decline the allocation.

(3) If the local education agency fails to respond as directed in the notice, the Department of Education may deem that the money allocated to the local education agency is unclaimed.

(4) The Department of Education shall calculate the amount of money declined and unclaimed by all local education agencies and shall report to the Secretary of the Budget the aggregate amount, the appropriations from which the money was appropriated and the amount that needs to be deducted from each appropriation in order to equal the aggregate amount.

(5) After receipt of the report, the Secretary of the Budget shall establish a restricted account and transfer to the restricted account a sum equal to the aggregate amount, not to exceed $26,000,000, and shall deduct the proper amount from the appropriations identified under paragraph (4). The money of the restricted account is appropriated on a continuing basis to the Department of Education for the purpose specified in paragraph (6).

(6) The Department of Education may use money in the restricted account to provide performance monitoring of grant-funded operations and to ensure compliance with achievement and performance goals as required under 2 CFR Pt. 200 Subpt. D (relating to post federal award requirements).

(7) The Department of Education shall prepare and make a report available on its publicly accessible Internet website. The report shall state the local education agencies that have declined and unclaimed money under this section and the corresponding amounts declined and unclaimed. The report shall be available no later than 30 days after receipt of the responses from local education agencies under paragraph (2).

Section 1.1. The act is amended by adding articles to read:

ARTICLE I-K

911 EMERGENCY COMMUNICATION SERVICES

Section 101-K. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"911 communication." Transmission of information to a PSAP for the initial reporting of police, fire, medical or other emergency situation.

"911 communications service." As follows:

(1) A service that allows the two-way transmission, conveyance or routing of voice, data, audio, video or any information of signals, including cable and Internet protocol services, to a point or between or among points by or through any electronic, radio, satellite, cable, optical, microwave or other medium or method in existence on or after the effective date of this definition, regardless of protocol used for the transmission or conveyance, only if that service is capable of contacting a PSAP by entering or dialing the digits 911 and is subject to applicable Federal or State requirements to provide the 911 dialing capability.

(2) The term does not include wireless and Internet-protocol-enabled services that are exempt from Federal Communications Commission regulations for 911 communications service, 911 service and next generation 911 service.

"911 system." A system capable of receiving and processing a 911 communication throughout a defined geographic area. The term shall include a county or county-based regional 911 system or a PSAP.

"Agency." The Pennsylvania Emergency Management Agency.

"Call." A two-way communication established using a 911 communications service.

"Next generation 911 service." 911 service using, in whole or in part, next generation 911 technology.

"Next generation 911 technology." Equipment, products or services that enable a PSAP to receive calls for emergency assistance by voice, text, video, Internet protocol or other technology authorized by Federal law, regulation or industry standard. The term includes any new technology with the same or similar functionality.

"Public safety answering point" or "PSAP." The agency-approved entity that receives 911 communications from a defined geographic area and processes those calls according to a specific operational policy. The term shall refer to a county or county-based regional 911 system.

"Regional." A geographic area that includes more than one county.

Section 102-K. Surcharge.

(a) Rates.--

(1) Before March 1, 2024, the surcharge under 35 Pa.C.S. § 5306.2(a) (relating to uniform 911 surcharge) shall be $1.65.

(2) After February 29, 2024, and before February 1, 2026, the surcharge under 35 Pa.C.S. § 5306.2(a) shall be $1.95.

(b) Notification.--Before February 8, 2024, the agency shall transmit notice to the Legislative Reference Bureau for publication of the surcharge increase in the next available issue of the Pennsylvania Bulletin.

Section 103-K. Efficiency study.

(a) Requirements.--The Legislative Budget and Finance Committee, in conjunction with the Joint State Government Commission and the Local Government Commission, shall study the following and make recommendations with respect to all of the following:

(1) Determining any efficiencies that can be gained in the current 911 system or potential efficiencies that can be gained with a different 911 system.

(2) Reviewing:

(i) operations in other states;

(ii) the amount of funding that the other states provide through all funding sources, including the state funding per capita; and

(iii) the makeup of the local share.

(3) Options for the consolidation of county 911 systems, including the option of regional task forces proposed by the agency.

(4) Options to allow 911 system employees to work from home.

(5) The use of artificial intelligence and other innovative technology for the operation of a 911 system and 988 suicide and crisis lifeline. This paragraph includes recommended standards.

(6) The integration of the 988 suicide and crisis lifeline into the 911 system. This paragraph includes protocols to support the effective communication and coordination of responders, law enforcement and fire and ambulance services, during a behavioral health crisis.

(7) The integration of Pennsylvania State Police dispatch into the 911 system.

(8) Standards and procedures which should be followed when a behavioral health crisis is routed to 988 as an alternative to law enforcement. This paragraph includes consideration of cultural or linguistic barriers and policies established by the National Suicide Prevention Lifeline.

(9) The use of automatic alarms and call stacking, including recommended standards.

(b) Consultation.--The committee and the commissions under subsection (a) may consult with the agency, the 911 Advisory Board, the County Commissioners Association of Pennsylvania, the Pennsylvania Chapter of National Emergency Number Association and other stakeholders in order to conduct the study under subsection (a).

(1) By December 30, 2024, the Legislative Budget and Finance Committee shall submit a final report with recommendations to the chair and minority chair of the Veterans Affairs and Emergency Preparedness Committee of the Senate and the chair and minority chair of the Veterans Affairs and Emergency Preparedness Committee of the House of Representatives.

(2) Within 30 days of submission of the report under paragraph (1), the Legislative Budget and Finance Committee shall transmit a copy of the final report to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin.

Section 104-K. Termination.

The provisions of 35 Pa.C.S. Ch. 53 (relating to 911 emergency communication services) shall expire January 31, 2029.

ARTICLE I-L

INSTITUTIONS OF PURELY PUBLIC CHARITY

Section 101-L. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Institution." As defined in section 3 of the act of November 26, 1997 (P.L.508, No.55), known as the Institutions of Purely Public Charity Act.

Section 102-L. Charity to persons.

Notwithstanding section 5(e)(5) of the act of November 26, 1997 (P.L.508, No.55), known as the Institutions of Purely Public Charity Act, an institution shall be considered to benefit a substantial and indefinite class of persons who are legitimate subjects of charity if:

(1) the institution is a domestic fraternal society, order or association, that operates under a lodge system, the net earnings of which are devoted to religious, charitable, scientific, literary, educational and fraternal purposes and qualifies for an exemption from taxation under 26 U.S.C. § 501(c)(8) and (10) (relating to exemption from tax on corporations, certain trusts, etc.) and:

(i) the organization has been operating in this Commonwealth for at least 100 years upon the effective date of this subparagraph; and

(ii) the organization has not been issued a license under the act of April 12, 1951 (P.L.90, No.21), known as the Liquor Code.

(2) the institution is a title-holding organization that qualifies for an exemption from taxation under 26 U.S.C. § 501(c)(2) that is wholly owned or controlled by one or more qualifying fraternal organization described under paragraph (1).

Section 1.2. The act is amended by adding a section to read:

Section 202.3. Exclusion from Classes of Income.--Notwithstanding any other provision of law, amounts paid or incurred by an employer of an employe for dependent care assistance provided to the employe that are excludable under 26 U.S.C. § 129 (relating to dependent care assistance programs) may not be included in any of the classes of income enumerated under section 303 of the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971."

Section 2. The act is amended by adding an article to read:

ARTICLE II-F

INDIGENT DEFENSE

Section 201-F. Scope of article.

This article relates to indigent defense.

Section 202-F. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Commission." The Pennsylvania Commission on Crime and Delinquency.

"Indigent defense services." The legal representation provided to indigent adult defendants and juvenile respondents through either a public defender's office, contracted counsel or conflict counsel.

Section 203-F. Indigent Defense Advisory Committee.

(a) Establishment.--The Indigent Defense Advisory Committee is established within the commission.

(b) Composition.--The committee shall consist of a chairperson and the following members to be selected as follows:

(1) The executive director of the Interbranch Commission for Gender, Racial and Ethnic Fairness, or a designee, who shall serve as an ex officio and nonvoting member.

(2) The executive director of the Public Defender Association of Pennsylvania or a designee.

(3) The executive director of the Pennsylvania Commission on Sentencing, or a designee, who shall serve as an ex officio and nonvoting member.

(4) The executive director of the Pennsylvania District Attorneys Association, or a designee, who shall serve as an ex officio and nonvoting member.

(5) The Commonwealth Victim Advocate, or a designee, who shall serve as an ex officio and nonvoting member.

(6) The executive director of the Pennsylvania Chiefs of Police Association, or a designee, who shall serve as an ex officio and nonvoting member.

(7) The executive director of the Juvenile Court Judges' Commission, or a designee, who shall serve as an ex officio and nonvoting member.

(8) An individual appointed by the President pro tempore of the Senate.

(9) An individual appointed by the Minority Leader of the Senate.

(10) An individual appointed by the Speaker of the House of Representatives.

(11) An individual appointed by the Minority Leader of the House of Representatives.

(12) The following members appointed by the Governor:

(i) One representative of public defenders appointed from a list of three qualified attorneys recommended by the Defender Association of Philadelphia.

(ii) One criminal defense attorney with public defender experience appointed from a list of three qualified individuals recommended by the Pennsylvania Association of Criminal Defense Lawyers.

(iii) One attorney with experience defending juveniles in delinquency proceedings, appointed from a list of three qualified individuals recommended by the Juvenile Defenders Association of Pennsylvania.

(iv) One member from the law school academic community with a background in public defense or legal services appointed from a list of qualified individuals recommended by each law school in this Commonwealth.

(v) One attorney with capital case indigent defense trial, appellate or postconviction experience associated with the Pennsylvania Innocence Project at Temple University Beasley School of Law.

(vi) One representative of county government from the second class or second class A counties appointed from a list of three qualified individuals recommended by the County Commissioners Association of Pennsylvania.

(vii) One representative of county government from the third, fourth, fifth, sixth, seventh or eighth class counties appointed from a list of three qualified individuals recommended by the County Commissioners Association of Pennsylvania.

(viii) One advocate for current and former prison inmates appointed from a list of three individuals recommended by the Pennsylvania Prison Society.

(13) Three judges who routinely preside over criminal or juvenile cases and are representative of the geographic and demographic diversity of the Commonwealth, appointed by the Chief Justice of the Pennsylvania Supreme Court.

(14) The following members appointed by the Chief Justice of the Pennsylvania Supreme Court:

(i) One county chief public defender from a list of three recommendations from the Public Defender Association of Pennsylvania.

(ii) One public defender from the second class OR second class A counties from a list of four recommendations from the Public Defender Association of Pennsylvania.

(iii) One public defender from the third or fourth class counties from a list of four recommendations from the Public Defender Association of Pennsylvania.

(iv) Two public defenders from the fifth, sixth, seventh or eighth class counties from a list of four recommendations from the Public Defender Association of Pennsylvania.

(c) Chairperson and vice chairperson.--The chairperson of the committee shall be selected by the Governor from among the voting members of the committee. A vice chairperson shall be designated by the chairperson of the committee from among the voting members of the committee to preside at meetings in the absence of the chairperson.

(d) Term.--Members of the committee shall serve a four-year term. Members are eligible for reappointment for no more than two consecutive terms. Members appointed under subsection (b)(1), (2), (3), (4), (5), (6) and (7) shall serve by virtue of the member's office, and the term shall be concurrent with the member's service in the office. Vacancies on the committee shall be filled by the appointing authority within 60 days of the vacancy. For the purposes of this subsection, a vacancy occurs when a member resigns from the committee or no longer holds the employment that originally qualified the member for the appointment.

(e) Quorum.--A majority of the voting members of the committee shall constitute a quorum and a quorum shall be required for all actions. A vote of the majority of the voting members of the committee present shall be sufficient for all actions taken by the committee.

(f) Meetings.--The committee shall hold its first meeting no later than 60 days from the effective date of this subsection. Except for the first meeting, meetings related to the implementation and operation of the Indigent Defense Grant Program established under subsection (k) and meetings related to committee duties under subsection (i)(13), members appointed under subsection (b)(4), (5) and (6) may not participate in meetings and committee work related to committee duties under subsection (i)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11) and (12), unless requested by a majority of the voting members.

(g) Compensation and expenses.--The committee members shall not receive a salary or per diem allowance for serving as board members, but shall be reimbursed for actual and necessary expenses incurred in the performance of duties as members of the committee. Expenses may include reimbursement of travel and living expenses while engaged in committee business.

(h) Staff.--Staff support shall be made available to the committee by the executive director of the commission in order to adequately assist the committee in carrying out its duties and responsibilities.

(i) Duties and responsibilities.--With the review and approval of the commission, the committee shall have the following duties and responsibilities:

(1) Propose minimum standards for the delivery of effective indigent defense services throughout this Commonwealth that are consistent with the requirements of the Constitution of the United States and the Constitution of Pennsylvania.

(2) Propose minimum standards for attorneys providing indigent defense services to ensure that the ability, training and experience of the attorneys match the cases assigned to the attorneys.

(3) Submit proposed standards to the Pennsylvania Supreme Court for adoption through a manner prescribed by the Supreme Court.

(4) Identify, develop or provide appropriate Statewide continuing legal education courses, practical training programs and skill development resources, including preservice training for newly hired public defenders, public defender staff attorneys, assigned counsel and contract public defenders and other counsel who provide indigent defense services.

(5) Identify, develop or provide appropriate programs for capital case defense skills training, adult criminal defense training, juvenile delinquency defense training and management and leadership training for chief defenders and public defender office leaders and other counsel who provide indigent defense services.

(6) Establish a virtual defender training library consisting of all programs approved by the committee.

(7) Adopt standards by which counties shall collect and report, at a minimum, the following to the committee:

(i) The caseload and workload of each attorney in the county's public defender office.

(ii) The caseload and workload of attorneys who are assigned to represent an indigent defendant as conflict counsel or contract counsel in the county.

(iii) The total expenditures and per capita spending for indigent criminal defense services in the county.

(8) Adopt standards for the use of case management systems or software by county public defender offices.

(9) Develop, in partnership with the Administrative Office of Pennsylvania Courts and the Juvenile Court Judges' Commission, data requests that include, at a minimum, the following:

(i) The total number of criminal cases involving a public defender by category of criminal offense and by county.

(ii) The total number of criminal cases adjudicated or closed involving a public defender by category of disposition type and by county.

(iii) The total number of juvenile delinquency cases involving a public defender by category of offense and by county.

(iv) The total number of juvenile delinquency cases adjudicated or closed involving a public defender by category of disposition type and by county.

(v) The total number of criminal cases with a court appointed attorney, not a public defender.

(vi) The total number of juvenile delinquency cases with a court appointed attorney, not a public defender.

(vii) The total number of criminal and juvenile delinquency cases appealed involving a public defender by county.

(10) Partner with other departments or agencies for the collection of data related to the delivery of indigent defense services, as may be required by the committee.

(11) Analyze the data to identify trends and overall effectiveness of indigent defense services in the State and the impact of the standards adopted on the effectiveness of indigent defense services in the future.

(12) Prepare a report which includes, at a minimum, the actions of the committee, details of grants awarded, summaries of data collected with statistics regarding the delivery of indigent defense services and recommendations for improvement of the indigent defense system in this Commonwealth. The report shall be submitted two years from the effective date of this section and biennially thereafter. The report shall be published on the commission's publicly accessible Internet website. A copy of the report shall be submitted to the Governor, the chair and minority chair of the Judiciary Committee of the Senate, the chair and minority chair of the Judiciary Committee of the House of Representatives, the chair and minority chair of the Appropriations Committee of the Senate, the chair and minority chair of the Appropriations Committee of the House of Representatives and the Pennsylvania Supreme Court.

(13) Perform functions related to the direct approval and disbursement of grants under the Indigent Defense Grant Program established under subsection (k) in an advisory capacity only.

(j) Confidentiality of data.--County-specific data received and collected by the committee shall remain confidential. The committee may release aggregate data at the committee's discretion when preparing and submitting its biennial report.

(k) Indigent Defense Grant Program.--The Indigent Defense Grant Program is established in the commission. The following shall apply:

(1) Money available to the program shall include appropriations and transfers from the General Fund, special funds, Federal funds and other sources of revenue made available to the program and the commission.

(2) Program funding may only be used for the grant and training activities authorized under this section, and no money may be transferred or diverted to any other purpose by administrative action.

(3) The committee shall have the opportunity to review and comment on grant applications and shall ensure that grant funding or services provided under the program are geographically dispersed throughout this Commonwealth.

(4) Grant money allocated through the program shall be used to supplement and not supplant existing county spending on indigent defense services.

(5) Nothing shall preclude a grant recipient from making an application in a subsequent year for the same purpose and amount awarded in a prior year.

(6) Grants awarded shall be consistent with the standards established by the committee and the standards adopted by the Pennsylvania Supreme Court.

(7) The commission may randomly audit and monitor grant recipients to ensure the appropriate use of grant funds and compliance with the provisions of this section.

(8) The commission may use up to 10% of the money appropriated each year for the costs of supporting the committee and administering the program, which may include the costs relating to the employment of personnel, providing technical assistance to grantees and evaluating the impact of initiatives supported by the grants.

Section 3. (Reserved).

Section 4. (Reserved).

Section 5. (Reserved).

Section 6. Section 1601.2-E(e)(1)(ii) of the act, amended July 11, 2022 (P.L.540, No.54), is amended to read:

Section 1601.2-E. Oil and Gas Lease Fund.

(e) Annual transfers.--The following apply:

(1) * * *

(ii) No amount shall be transferred from the fund to the Marcellus Legacy Fund for distribution to the Environmental Stewardship Fund for the 2019-2020, 2020-2021, 2021-2022 [and] , 2022-2023 and 2023-2024 fiscal year.

Section 7. The act is amended by adding sections to read:

Section 1607-M. Designated municipal agent and authorized salvor for city of the first class.

For purposes of 75 Pa.C.S. § 7304.1 (relating to reports and removal of abandoned vehicles within the boundaries of a city of the first class or second class), a designated municipal agency and an authorized salvor for a city of the first class shall mean the Philadelphia Parking Authority.

Section 1602.1-T. Medical assistance dental services and packages.

(a) Use of money.--From money appropriated for Medical Assistance - Capitation and subject to Federal approval, $12,000,000 in State funds shall be used by the Department of Human Services to increase the calendar year capitation rates for dental services, beginning January 1, 2025, for the following dental codes: D0120, D0150, D0272, D0274, D1110, D1120, D1206, D1351, D2391, D2392, D7140, D0220, D0230, D1208, D2393, D2751, D4341, D5110, D5120, D5213, D5214, D0330, D2140, D2150, D2331, D2930, D2933, D3220, D3230, D8080 and D9230. The Department of Human Services shall seek Federal matching funds on the $24,000,000.

(b) Uniform percentage increase.--A managed care organization shall implement a uniform percentage increase, as determined by the Department of Human Services, to increase payments for the dental services identified under subsection (a) to dentists who are under contract to provide services to medical assistance recipients and who are participating in the medical assistance program.

Section 8. The act is amended by adding articles to read:

ARTICLE XVI-U

ATTORNEY GENERAL

Section 1601-U. Authority of Attorney General and Director of Bureau of Consumer Protection.

(a) General rule.--Notwithstanding the provisions of section 919(b) of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, the Attorney General or his duly authorized representative or employee may use documentary material or copies of documentary material produced pursuant to a demand under section 919 of The Administrative Code of 1929, as necessary in the enforcement of any civil laws related to the powers and duties granted to the Attorney General, including:

(1) sharing the documentary material with any Federal or State agency or their duly authorized representatives or employees that may be assisting in the investigation of the subject matter of the subpoena; and

(2) presentation in a subsequent administrative or judicial proceeding.

(b) Responsibility of Attorney General.--It shall be the responsibility of the Attorney General to ensure that no documentary material produced under paragraph (1) shall, unless otherwise ordered by a court for good cause shown, be produced for inspection or copying by, or the contents be disclosed to, any person other than those authorized by this section.

ARTICLE XVI-V

PENNSYLVANIA LONG-TERM CARE COUNCIL

Section 1601-V. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Council." The Pennsylvania Long-term Care Council established under section 1602-V(a).

"Department." The Department of Aging of the Commonwealth.

Section 1602-V. Pennsylvania Long-term Care Council.

(a) Establishment.--The Pennsylvania Long-term Care Council is established within the department.

(b) Membership.--The council shall be composed of and appointed in accordance with the following:

(1) The Secretary of Aging.

(2) The Secretary of Health.

(3) The Secretary of Human Services.

(4) The Insurance Commissioner.

(5) The Adjutant General.

(6) The Secretary of Transportation.

(7) The Executive Director of the Pennsylvania Housing Finance Agency.

(8) Two members of the Senate, one appointed by the President pro tempore and one appointed by the Minority Leader.

(9) Two members of the House of Representatives, one appointed by the Speaker of the House of Representatives and one appointed by the Minority Leader.

(10) The following members to be appointed by the Governor, in consultation with the Secretary of Aging:

(i) One representative from the Pennsylvania Council on Aging.

(ii) One member who represents the local area agencies on aging.

(iii) Six members who represent consumer advocacy groups, with at least two being consumers of long-term care services.

(iv) One member who represents the elder law section of the Pennsylvania Bar Association.

(v) One member who is a licensed insurance producer with at least 10 years' experience in the long-term care insurance market.

(vi) Seven members who represent providers throughout the long-term care continuum, with no more than one member representing a single provider group, as follows:

(A) One member representing nonprofit skilled nursing facilities.

(B) One member representing for-profit skilled nursing facilities.

(C) One member representing assisted living residences or personal care homes.

(D) One member representing home care or hospice.

(E) One member representing older adult daily living centers.

(F) One member representing senior community centers.

(G) One member representing long-term care managed care.

(vii) Two members with caregiver experience, at least one of whom has personal experience as a family caregiver.

(viii) Two members who represent the medical community, one of whom must be a physician with at least five years' experience in a long-term care setting and the other of whom must be a nurse with at least five years' experience in a long-term care setting.

(ix) Two members who represent an academic research institution.

(x) One member who represents the County Commissioners Association of Pennsylvania.

(xi) The chair of the State Veterans Commission or a designee.

(xii) One member who represents the Office of the State Long-Term Care Ombudsman within the department.

(c) Designee.--With the exception of the chairperson, governmental members may appoint a designee to attend and vote at meetings of the council. Each governmental member who appoints a designee shall do so by sending a letter to the chairperson stating the name of that designee.

(d) Chairperson.--The Secretary of Aging shall serve as chairperson.

(e) Executive director.--The Secretary of Aging shall appoint an executive director of the council.

(f) Terms of members.--

(1) The terms of those members who serve in accordance with subsection (b)(1), (2), (3), (4), (5), (6) and (7) shall be concurrent with their service in the office from which they derive their membership.

(2) Members appointed in accordance with subsection (b)(8) and (9) shall serve terms conterminous with their respective appointing authorities.

(3) Of the members appointed by the Governor, no less than one-third of the members shall be appointed to serve a two-year initial term, no less than one-third of the members shall be appointed to serve a three-year initial term, and the remaining members shall serve a four-year term. Members of the council shall serve for terms of four years after completion of the initial terms as designated in this section.

(4) Members shall be eligible for reappointment but shall serve no more than two consecutive full terms. Members shall serve until their successors are appointed and qualified, provided they represent the interests of the membership class for which they were appointed.

(g) Vacancies.--Any vacancy on the council shall be filled by the original appointing authority. An individual appointed to fill a vacancy shall serve the balance of the previous member's term.

(h) Removal.--In addition to the provisions of subsection (f)(1) and (2), members may be removed from the council for the following reasons:

(1) A member who fails to attend three consecutive meetings shall forfeit his or her seat unless the chairperson, upon written request from the member, finds that the member should be excused from a meeting.

(2) A member shall forfeit his or her seat if he or she no longer represents the interests of the membership class for which he or she was appointed. Specifically, a member meeting this threshold shall no longer be employed or associated with the interests of the respective qualification for which he or she was appointed.

(i) Expenses.--Members may not receive compensation or remuneration for their service as council members or as committee members. Nongovernmental council members shall be entitled to reimbursement for travel and related actual expenses accrued in the performance of their duties as members, in accordance with Commonwealth travel policy. Committee members who are not members of the council may not receive reimbursement.

Section 1603-V. Powers and duties of council.

(a) General rule.--The council shall have the following powers and duties:

(1) To consult with various departments and agencies and to make recommendations on regulations, licensure, financing or any other responsibilities of those departments or agencies relating to long-term care.

(2) To perform such other duties as the Governor may assign relating to long-term care.

(3) To approve reports produced by any committee established under section 1604-V before release to the public or the General Assembly.

(4) To develop and adopt rules for conducting council meetings, including, but not limited to, the procedure for formally adopting the approval of committee reports before release to the public.

(5) To develop and adopt rules for conducting committee meetings. This power includes, but is not limited to, determining the scope of responsibilities for each committee, the number of members for each committee and the procedure for formally adopting the approval of committee reports before release to the council.

(6) To assign topics for research and study to each committee. Nothing in this paragraph shall be construed to prohibit a committee from proposing topics for consideration to the council.

(b) Scope.--All the powers and duties enumerated in this section shall be performed in a manner that addresses all areas of long-term care, including, but not limited to, institutional care and home-based and community-based services.

Section 1604-V. Council committees.

(a) Establishment.--The council shall establish committees which may research and study the following areas:

(1) Regulatory review and access to quality care.

(2) Community access and public education.

(3) Long-term care services models and delivery.

(4) Work force.

(5) Housing.

(6) Behavioral health issues of senior citizens who are at least 60 years of age.

(b) Composition.--The council chairperson shall appoint committee members, who may include those who are not members of the council and who have expertise pertaining to the specific topics and tasks assigned.

(c) Chairpersons and vice chairpersons.--The chairperson of the council shall appoint council members to serve as chairperson and, as needed, vice chairperson for each committee.

(d) Duties.--The council committees shall have the following powers and duties:

(1) To study and report on the topics assigned by the council.

(2) To facilitate the creation of the reports and, with the permission of the council, invite individuals to assist in preparation of reports for the council.

(3) To approve reports and recommendations for submission to the council. Only members appointed to each committee may participate in approving reports and recommendations to the council.

(e) Construction.--Nothing in this section shall be construed to prohibit the chairperson, with concurrence by the council, from establishing additional committees or ad hoc work groups to assist the council or committees.

ARTICLE XVI-W

PENNSYLVANIA CHILD AND DEPENDENT

CARE ENHANCEMENT TAX CREDIT PROGRAM

Section 1601-W. Scope of article.

This article relates to the Pennsylvania Child and Dependent Care Enhancement Tax Credit Program.

Section 1602-W. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Applicable percent." As defined in section 21(a)(2) of the Internal Revenue Code of 1986 in effect for the taxable year beginning after December 31, 2021, and ending before January 1, 2023.

"Department." The Department of Revenue of the Commonwealth.

"Employment-related expenses." As defined in section 21(b)(2) of the Internal Revenue Code of 1986.

"Internal Revenue Code of 1986." The Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).

"Qualifying individual." As defined in section 21(b)(1) of the Internal Revenue Code of 1986.

"Resident individual." An individual who meets any of the following criteria:

(1) Is domiciled in this Commonwealth, unless the individual maintains no permanent place of abode in this Commonwealth and does maintain a permanent place of abode elsewhere and spends in the aggregate no more than 30 days of the taxable year in this Commonwealth.

(2) Is not domiciled in this Commonwealth, but maintains a permanent place of abode in this Commonwealth and spends in the aggregate more than 183 days of the taxable year in this Commonwealth.

"Section 21 of the Internal Revenue Code of 1986." Section 21 of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 21).

"Tax credit." The Pennsylvania child and dependent care enhancement tax credit provided for under this article.

"Tax liability." The liability for taxes imposed under Article III of the Tax Reform Code of 1971, excluding any tax withheld by an employer under Article III of the Tax Reform Code of 1971.

"Tax Reform Code of 1971." The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

"Taxable year." As defined in section 301 of the Tax Reform Code of 1971.

"Taxpayer." A resident individual subject to the tax imposed under Article III of the Tax Reform Code of 1971.

Section 1603-W. Credit for child and dependent care employment-related expenses.

(a) Tax credit.--For taxable years beginning after December 31, 2021, a taxpayer who receives a credit under section 21 of the Internal Revenue Code of 1986 may claim a tax credit against the taxpayer's tax liability.

(b) Amount of tax credit.--The amount of the tax credit under subsection (a) for the taxable year beginning after December 31, 2021, and ending before January 1, 2023, shall be equal to 30% of:

(1) the actual amount of employment-related expenses incurred by the taxpayer and claimed for the Federal tax credit under section 21 of the Internal Revenue Code of 1986 during the prior taxable year or the following, as applicable, whichever is less:

(i) $3,000 for one qualifying individual with respect to the taxpayer; or

(ii) $6,000 for two or more qualifying individuals with respect to the taxpayer; multiplied by

(2) the applicable percent, with respect to the taxpayer, in effect for the taxable year beginning after December 31, 2021, and ending before January 1, 2023.

(c) Amount of tax credit in subsequent taxable years.--The amount of the tax credit under subsection (a) for taxable years beginning after December 31, 2022, and for each taxable year thereafter, shall be equal to 100% of:

(i) $3,000 for one qualifying individual with respect to the taxpayer; or

(ii) $6,000 for two or more qualifying individuals with respect to the taxpayer; multiplied by

(2) the applicable percent, with respect to the taxpayer, in effect for the taxable year beginning after December 31, 2021, and ending before January 1, 2023.

(d) Claim of tax credit.--A taxpayer shall claim a tax credit under this section on a return filed under section 330 of the Tax Reform Code of 1971.

(e) Applicability of tax credit.--The tax credit under this section shall be applied against the taxpayer's tax liability. If the tax credit exceeds the taxpayer's tax liability, the department may issue a refund under the procedures specified in section 346 of the Tax Reform Code of 1971.

Section 1604-W. Prohibitions.

The following apply:

(1) A taxpayer is not entitled to carry over, carry back or sell, assign or transfer a tax credit under this article.

(2) A taxpayer may not claim a tax credit for the same employment-related expenses used to claim a tax credit on a return filed by another taxpayer.

Section 1605-W. Application of Internal Revenue Code of 1986.

The provisions of section 21 of the Internal Revenue Code of 1986 in effect as of July 8, 2022, and any Federal regulations promulgated regarding those provisions, shall apply to the department's interpretation and administration of the tax credit provided for under this article.

Section 1605.1-W. Administration of article.

The department may jointly administer this article with the Tax Reform Code of 1971, including joint reporting of information, forms, returns, statements, documents or other information submitted to the department.

Section 1606-W. Departmental duties.

The department shall publish guidelines and may promulgate regulations necessary for the implementation and administration of this article.

Section 1607-W. Report to General Assembly.

(a) Annual report.--No later than March 1, 2024, and each March 1 thereafter, the department shall submit a report to the General Assembly indicating the effectiveness of the tax credit under this article.

(b) Information required.--The report required under subsection (a) shall include, but not be limited to, the following information:

(1) The number of tax credits approved under this article.

(2) The amount of tax credits approved under this article.

(3) The amount of tax credits claimed under this article.

(4) The amount of tax credits refunded under this article.

ARTICLE XVI-X

ADDITIONAL KEYSTONE OPPORTUNITY EXPANSION ZONES

SUBARTICLE A

PRELIMINARY PROVISIONS

Section 1601-X. Scope of article.

This article relates to additional keystone opportunity expansion zones.

Section 1602-X. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

" Affiliate." A person who directly or indirectly:

(1) owns or controls another person;

(2) is owned or controlled by another person; or

(3) is under common ownership or control with another person.

"Business." As defined in section 103 of the KOZ Act.

"Department." The Department of Community and Economic Development of the Commonwealth.

"Keystone opportunity expansion zone." As defined in section 103 of the KOZ Act.

"KOZ Act." The act of October 6, 1998 (P.L.705, No.92), known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.

"Person." As defined in section 103 of the KOZ Act.

"Political subdivision." As defined in section 103 of the KOZ Act.

"Tax Reform Code of 1971." The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

"Unoccupied parcel." As defined in section 103 of the KOZ Act.

SUBARTICLE B

ADDITIONAL ZONE FOR DETERIORATED,

UNDERUTILIZED OR UNOCCUPIED PARCELS

Section 1611-X. Additional keystone opportunity expansion zone for deteriorated, underutilized or unoccupied parcels.

(a) Designation.--In addition to any designation under Article XIX-D of the Tax Reform Code of 1971, or Chapter 3 of the KOZ Act, the department may designate one additional keystone opportunity expansion zone that includes an area in a county that has a population of at least 80,000 but less than 83,000 based on the 2020 Federal decennial census.

(b) Criteria.--Notwithstanding the Tax Reform Code of 1971 and the KOZ Act, the additional keystone opportunity expansion zone authorized under subsection (a):

(1) May not be less than 300 acres in size.

(2) Shall employ a micro-grid power source utilizing renewable and nonrenewable energy sources, including, but not limited to, solar, wind, natural gas or biomass.

(3) Shall be comprised of one or more parcels that are deteriorated, underutilized or unoccupied parcels on the effective date of this paragraph.

(1) A business or affiliate of a business located within an additional keystone opportunity expansion zone authorized under subsection (a) shall be entitled to all tax exemptions, deductions, abatements or credits under Chapters 5 and 7 of the KOZ Act, except for exemptions for sales and use taxes under section 511(a) or 705(a) of the KOZ Act, for a period of 10 years from the date manufacturing commences in the keystone opportunity expansion zone.

(2) Exemptions for sales and use taxes under section 511(a) or 705(a) of the KOZ Act shall commence upon designation of the keystone opportunity expansion zone by the department and shall continue for 10 years.

(d) Applications.--

(1) In order to receive a designation under subsection (a), the department must receive an application from a political subdivision or the political subdivision's designee no later than October 1, 2026. The application shall contain the information required under section 302(a) of the KOZ Act.

(2) The department, in consultation with the Department of Revenue, shall review the application and, if approved, issue a certification of all tax exemptions, deductions, abatements or credits under the KOZ Act consistent with subsection (c) within three months of receipt of the application.

(3) The department shall act on an application for a designation under subsection (a) no later than December 31, 2026.

(e) Disapproval.--If the department does not approve of a designation under subsection (a), the department shall hold a public hearing in the municipality for which the application was made within 30 days of the disapproval. The Secretary of Community and Economic Development or a designee shall provide the following information at the public hearing:

(1) The reason for the disapproval.

(2) The estimated number of new jobs that would have been created in the parcel.

(3) The estimated dollar amount of new investment that would have been made in the parcel.

(4) An alternative economic development plan developed by the department that would, if implemented, provide an equivalent amount of investment in the municipality for which the application was made.

(f) Transparency.--The department shall conduct the public hearing required under subsection (e) in accordance with applicable provisions of 65 Pa.C.S. Ch. 7 (relating to open meetings).

SUBARTICLE C

ADDITIONAL ZONE FOR PARCELS IMPACTED BY

CURRENT OR FORMER MINING OPERATIONS

Section 1621-X. Additional keystone opportunity expansion zone for parcels impacted by current or former mining operations.

(a) Designation.--In addition to a designation under Article XIX-D of the Tax Reform Code of 1971, or Chapter 3 of the KOZ Act, the department may designate one additional keystone opportunity expansion zone that includes an area in a county that has a population of at least 200,000 but less than 215,000 based on the 2020 Federal decennial census and an area in a county that has a population of at least 1,000,000 but less than 1,300,000 based on the 2020 Federal decennial census.

(b) Criteria.--Notwithstanding the Tax Reform Code of 1971 and the KOZ Act, the additional keystone opportunity expansion zone under subsection (a):

(1) May not be less than 300 acres in size.

(2) Shall be comprised of parcels of land where not less than 50% of the total acreage:

(i) Is currently being used for mining operations or activities.

(ii) Was formerly used for mining operations or activities.

(3) Shall be utilized for activities related to the production, generation or storage of renewable energy.

(4) Shall be occupied by a qualified business that makes a capital investment of at least $100,000,000 in the additional keystone opportunity expansion zone within five years of the designation under subsection (a).

(1) A business or affiliate of a business located within an additional keystone opportunity expansion zone authorized under subsection (a) shall be entitled to all tax exemptions, deductions, abatements or credits under Chapter 5 of the KOZ Act, except for exemptions for sales and use taxes under section 511(a) of the KOZ Act, for a period of 15 years from the time production or generation of renewable energy is commenced.

(2) Exemptions for sales and use taxes under section 511(a) of the KOZ Act shall commence upon designation of the keystone opportunity expansion zone by the department and shall continue for 15 years.

(d) Application.--

(1) In order to receive a designation under subsection (a), the department must receive an application from an economic development authority or an economic development authority's designee no later than October 1, 2027. The application must contain the information required under section 302(a)(1) and (2)(i) and (ix) of the KOZ Act. A single application shall be permitted for two adjacent counties when abatement is for State tax purposes and not local taxes.

(2) The department, in consultation with the Department of Revenue, shall review the application and, if approved, issue a certification of all tax exemptions, deductions, abatements or credits under Chapter 5 of the KOZ Act consistent with subsection (c) within three months of receipt of the application.

(3) The department shall act on an application for a designation under subsection (a) no later than December 31, 2027.

(1) The reason for the disapproval.

(2) The estimated number of new jobs that would have been created in the parcel.

(3) The estimated dollar amount of new investment that would have been made in the parcel.

(4) An alternative economic development plan developed by the department that would, if implemented, provide an equivalent amount of investment in the municipality for which the application was made.

(f) Transparency.--The department shall conduct the public hearing required under subsection (e) in accordance with applicable provisions of 65 Pa.C.S. Ch. 7 (relating to open meetings).

(g) Applicability.--

(1) The exemptions, deductions, abatements or credits authorized under Chapter 7 of the KOZ Act shall not apply to this section.

(2) The department may not require that the political subdivision in which the additional keystone opportunity expansion zone under this section is located approve an application submitted under subsection (d).

(3) The provisions of section 902 of the KOZ Act shall apply to an additional keystone opportunity expansion zone approved under this section.

Section 9. Section 1702-A of the act is amended by adding a subsection to read:

Section 1702-A. Funding.

(d) Definition.--As used in this section, the term "surplus" means a fiscal operating result that occurs in a fund at the end of a fiscal year, by which expenditures, including tax refunds, are less than the fund's beginning balance, revenues and receipts and lapses during the same period.

Section 10. (Reserved).

Section 11. Sections 1712-A.1(a)(2)(ii) and 1713-A.1(b)(1.8) of the act, amended July 11, 2022 (P.L.540, No.54), are amended to read:

Section 1712-A.1. Establishment of special fund and account.

(a) Tobacco Settlement Fund.--

(2) The following shall be deposited into the Tobacco Settlement Fund:

(ii) For fiscal years 2019-2020, 2020-2021, 2021-2022 [and] , 2022-2023 and 2023-2024 , an amount equal to the annual debt service due in the fiscal year as certified by the Secretary of the Budget pursuant to section 2804 of the Tax Reform Code of 1971, as published in the Pennsylvania Bulletin on March 3, 2018, at 48 Pa.B. 1406, shall be transferred to the fund from the taxes collected under Article XII of the Tax Reform Code of 1971 by April 30 following the beginning of the fiscal year. A deposit under this paragraph shall occur prior to the deposits and transfers under section 1296 of the Tax Reform Code of 1971.

Section 1713-A.1. Use of fund.

(b) Appropriations.--The following shall apply:

(1.8) For fiscal years 2021-2022 [and] , 2022-2023 and 2023-2024 , the General Assembly shall appropriate money in the fund in accordance with the following percentages based on the sum of the portion of the annual payment deposited and the amount deposited under section 1712-A.1(a)(2)(ii) in the fiscal year:

(i) Four and five-tenths percent for tobacco use prevention and cessation programs under Chapter 7 of the Tobacco Settlement Act.

(ii) Twelve and six-tenths percent to be allocated as follows:

(A) Seventy percent to fund research under section 908 of the Tobacco Settlement Act.

(B) Thirty percent as follows:

(I) One million dollars for spinal cord injury research programs under section 909.1 of the Tobacco Settlement Act.

(II) From the amount remaining after the amount under subclause (I) has been determined and notwithstanding any provisions of Chapter 9 of the Tobacco Settlement Act to the contrary :

(a) Seventy-five percent for pediatric cancer research institutions within this Commonwealth that are equipped and actively conducting pediatric cancer research designated by the Secretary of Health to be eligible to receive contributions. No more than $2,500,000 in a fiscal year shall be made available to any one pediatric cancer research institution.

(b) Twenty-five percent for capital and equipment grants [to be allocated by the Department of Health] to an entity or entities engaging in biotechnology research, including an entity or entities engaging in regenerative medicine research, regenerative medicine medical technology research, hepatitis and viral research, drug research and clinical trials related to cancer, research relating to pulmonary embolism and deep vein thrombosis, genetic and molecular research for disease identification and eradication, vaccine immune response diagnostics, nanotechnology research and the commercialization of applied research[.] , as designated by the Secretary of Health.

(iii) One percent for health and related research under section 909 of the Tobacco Settlement Act.

(iv) Eight and eighteen hundredths percent for the uncompensated care payment program under Chapter 11 of the Tobacco Settlement Act.

(v) Thirty percent for the purchase of Medicaid benefits for workers with disabilities under Chapter 15 of the Tobacco Settlement Act.

(vi) Forty-three and seventy-two hundredths percent shall remain in the fund to be separately appropriated for health-related purposes.

Section 12. Section 1723-A.1(a)(2)(i.8) of the act is amended by adding a clause and paragraph (3) is amended by adding a subparagraph to read:

Section 1723-A.1. Distributions from Pennsylvania Race Horse Development Fund.

(a) Distributions.--Funds in the fund are appropriated to the department on a continuing basis for the purposes set forth in this subsection and shall be distributed to each active and operating Category 1 licensee conducting live racing as follows:

(2) Distributions from the fund shall be allocated as follows:

(i.8) The following apply:

(C) For fiscal year 2023-2024, the sum of $9,309,000 in the fund shall be transferred to the account in equal weekly amounts sufficient to complete the total transfer by June 30, 2024.

(3) The following shall apply:

(viii) For fiscal year 2023-2024, the department shall transfer $10,066,000 from the fund to the State Racing Fund under subsection (b).

Section 13. Subarticle G of Article XVII-A.1 of the act is repealed:

[SUBARTICLE G

ENHANCED REVENUE COLLECTION ACCOUNT

Section 1761-A.1. Definitions.

The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Account." The Enhanced Revenue Collection Account continued under section 1762-A.1.

"Department." The Department of Revenue of the Commonwealth.

Section 1762-A.1. Enhanced Revenue Collection Account.

The Enhanced Revenue Collection Account is continued as a restricted account within the General Fund. Revenues collected and the amount of refunds avoided as a result of expanded tax return reviews and tax collection activities by the department shall be deposited into the account.

Section 1763-A.1. Use of account.

(a) Appropriation.--The General Assembly may appropriate money in the account to the department to fund the costs associated with expanded tax return reviews and tax collection activities.

(b) Return.--Except for amounts appropriated under subsection (a), money in the account shall be returned proportionately to the General Fund revenue or refund accounts that were the source of the money no later than the 28th day of each month of the fiscal year.

Section 1764-A.1. Report.

The department shall issue a report to the Governor, the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives by June 5, 2020, and each June 1 thereafter, with the following information:

(1) A detailed breakdown of the department's administrative costs in implementing expanded tax return reviews and tax collection activities.

(2) The amount of revenue collected and the amount of refunds avoided as a result of the expanded tax return reviews and tax collection activities, including the type of tax generating the revenue and avoided refunds.]

Section 14. Subarticle C heading of Article XVII-A.2 of the act, added July 11, 2022 (P.L.540, No.54), is amended to read:

SUBARTICLE C

SPORTS [TOURISM AND MARKETING] , MARKETING AND TOURISM ACCOUNT

Section 15. The definition of "eligible applicant" in section 1721-A.2 of the act, added July 11, 2022 (P.L.540, No.54), is amended and the section is amended by adding definitions to read:

Section 1721-A.2. Definitions.

The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Account." The Sports, Marketing and Tourism Account established under section 1722-A.2(a).

"Eligible applicant." Any of the following:

(1) A municipality, a local authority, a nonprofit organization or a legal entity that is participating or plans to participate in a competitive selection process conducted by a site selection organization not located in this Commonwealth for the purpose of securing a single year or multiyear commitment from the site selection organization to conduct the sporting event at one or more locations in this Commonwealth.

(2) A nonprofit entity that has been designated to manage and organize an international sporting event.

"International sporting event." A sporting event in the city of the first class as well as other cities in North America that:

(1) is no less than 25 days in length;

(2) has no less than five competition days in this Commonwealth; and

(3) will attract international teams from no fewer than 40 countries.

Section 16. Sections 1722-A.2 heading, (a), (b), (c)(2), (d) and (e)(2) and 1723-A.2 of the act, added July 11, 2022 (P.L.540, No.54), are amended to read:

Section 1722-A.2. Sports [Tourism and] , Marketing and Tourism Account.

(a) Establishment.--The Sports [Tourism and] , Marketing and Tourism Account is established in the Pennsylvania Gaming Economic Development and Tourism Fund as a restricted account. The purpose of the [Sports Tourism and Marketing Account] account shall be to attract high-quality, amateur and professional sporting and esports events to this Commonwealth for the purposes of advancing and promoting year-round tourism, economic impact and quality of life through sport and to promote business, tourism and tourism activities within this Commonwealth .

(b) Administration and distribution.--The [Sports Tourism and Marketing Account] account shall be administered by the department.

(2) Establish procedures for eligible applicants to apply for financial assistance from the [Sports Tourism and Marketing Account.] account. Nothing in this article shall be construed to prohibit an eligible applicant from receiving an award for each separate high-quality amateur or professional sporting and esporting event for which the applicant has submitted an application.

(d) Use of funds.--

(1) The department may award financial assistance in the form of a single year or multiyear award for any of the following:

[(1)] (i) The costs relating to the preparations necessary for conducting the event.

[(2)] (ii) The costs of conducting the event at the venue, including costs of an improvement or renovation to an existing facility at the venue. The financial assistance under this section shall be limited to 20% of the total cost of an improvement or renovation to an existing facility, except if the facility is publicly owned.

[(3)] (iii) Promotion, marketing and programming costs associated with the event.

[(4)] (iv) Paid advertising and media buys within this Commonwealth related to the event.

[(5)] (v) Production and technical expenses related to the event.

[(6)] (vi) Site fees and costs, such as labor, rentals, insurance, security and maintenance.

[(7)] (vii) Machinery and equipment purchases associated with the conduct of the event.

[(8)] (viii) Public infrastructure upgrades or public safety improvements that will directly or indirectly benefit the conduct of the event.

[(9)] (ix) Costs related to land acquisition directly related to the conduct of the event. The financial assistance under this section shall be limited to 20% of the total acquisition cost, except if the venue at which the event will be conducted is publicly owned.

[(10)] (x) On-site hospitality during the conduct of the event.

(2) The department may use up to $10,000,000 in the form of single or multiyear awards to an eligible applicant for costs related to the preparation necessary for conducting an international sporting event, including costs associated with the event venue, promotion, advertising, site rentals, infrastructure upgrades, on-site hospitality, community engagement programming across this Commonwealth and public safety planning and improvements.

(3) The department may use up to $15,000,000 for activities related to a Statewide marketing strategy.

(e) Prohibitions.--

(2) Paragraph (1) shall not prohibit a disbursement from the [Sports Tourism and Marketing Account] account for the construction of temporary structures within an arena, stadium or indoor or outdoor venue where the sporting event will be conducted that are necessary for the conduct of an event or temporary maintenance of a facility that is necessary for the preparation for or conduct of an event.

Section 1723-A.2. Transfer of funds.

(a) Annual funding.-- Notwithstanding 4 Pa.C.S. § 13C62(b)(3) (relating to sports wagering tax), for fiscal year 2022-2023 and each fiscal year thereafter , an amount equal to 5% of the tax revenue generated by the tax imposed under 4 Pa.C.S. § 13C62 or $2,500,000, whichever is greater, shall be transferred to the [Sports Tourism and Marketing Account] account for use by the department in accordance with this subarticle. The amount transferred under this section may not exceed $5,000,000.

(b) Fiscal year 2023-2024.--Notwithstanding 4 Pa.C.S. § 1407 (relating to Pennsylvania Gaming Economic Development and Tourism Fund) or any other provision of law, the sum of $25,000,000 shall be transferred from the Pennsylvania Gaming Economic Development and Tourism Fund to the account for use by the department in accordance with this subarticle.

Section 17. Article XVII-A.2 of the act is amended by adding a subarticle to read:

SUBARTICLE E

SERVICE AND INFRASTRUCTURE IMPROVEMENT FUND

Section 1741-A.2. Definitions.

The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Department." The Department of Labor and Industry of the Commonwealth.

"Fund." The Service and Infrastructure Improvement Fund established under section 301.9 of the Unemployment Compensation Law.

"Secretary." The Secretary of Labor and Industry of the Commonwealth.

"Unemployment Compensation Fund." The Unemployment Compensation Fund established under section 601 of the Unemployment Compensation Law.

"Unemployment Compensation Law." The act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment Compensation Law.

Section 1742-A.2. Deposits.

(a) Deposits.--From the contributions paid under section 301.4 of the Unemployment Compensation Law, for the fiscal year beginning July 1, 2023, the amount to be deposited into the fund under this subsection shall be $65,000,000.

(b) Contributions.--The department may deposit contributions authorized in subsection (a) before depositing contributions into the Unemployment Compensation Fund in accordance with section 301.4(e)(3) of the Unemployment Compensation Law.

Section 1743-A.2. Fund transfers.

Notwithstanding section 301.9(e) of the Unemployment Compensation Law, any money in the fund that is not expended or obligated as of December 31, 2023, shall not be transferred to the Unemployment Compensation Fund.

Section 1744-A.2. Reporting.

Notwithstanding the provisions of section 301.9(g) of the Unemployment Compensation Law, the department shall continue to provide the annual report outlined in section 301.9(g) of the Unemployment Compensation Law to the Governor and General Assembly in each year that money remains in the fund.

Section 18. Sections 1712-E(a) and 1718-E(a) of the act are amended by adding paragraphs to read:

Section 1712-E. Executive Offices.

(a) Appropriations.--The following shall apply to appropriations for the Executive Offices:

(3) Money appropriated for violence intervention and prevention shall be used solely to provide grants and technical assistance to community-based organizations, institutions of higher education, municipalities, district attorneys and other entities in accordance with section 1306-B(b) of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, and notwithstanding section 1306-B(h)(7) of the Public School Code of 1949 for programs eligible under section 1306-B(j)(22) of the Public School Code of 1949.

(4) Notwithstanding any other provision of law, the deposit of costs under section 1101(b)(4) of the act of November 24, 1998 (P.L.882, No.111), known as the Crime Victims Act, into the local victim services fund established in each county under section 1101 of the Crime Victims Act shall apply to all costs regardless of the date of the offense or when the offender was placed on probation, parole, accelerated rehabilitative disposition, probation without verdict or intermediate punishment.

(5) Notwithstanding any other provision of law, the deposit of all the fees under section 1102(c) of the Crime Victims Act into the County Supervision Fee Restricted Receipts Account established in each county under section 1102 of the Crime Victims Act shall apply to all supervision fees regardless of the date on which the offender was placed on probation, parole, accelerated rehabilitative disposition, probation without verdict or intermediate punishment.

Section 1718-E. Department of Agriculture.

(a) Appropriations.--The following shall apply to appropriations for the Department of Agriculture:

(3) No money appropriated from the Motor License Fund for maintenance and improvement of dirt, gravel and low-volume State and municipal roads under 75 Pa.C.S. § 9106 (relating to dirt, gravel and low-volume road maintenance) may be used on land owned or otherwise under the control of the Pennsylvania Game Commission.

Section 19. (Reserved).

Section 20. Section 1719-E of the act is amended by adding subsections to read:

Section 1719-E. Department of Community and Economic Development.

(a.2) (Reserved).

(a.3) Designation.--Notwithstanding the provisions of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, a business operating within any portion of any real property designated as a Keystone Opportunity Zone, Keystone Opportunity Expansion Zone or Keystone Opportunity Improvement Zone under the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act which would otherwise qualify as a "qualified business" as defined in the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, and any owner of any portion of the real property shall, for a time period not to expire until the actual expiration of all of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone designations of any portion of the entire real property, be entitled to the same State tax benefits and relief afforded to such parties as if the real property in question were entirely designated as a Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone. The real property must:

(1) be located within a city and county of the first class;

(2) be at least 1,200 acres in the aggregate, regardless of being comprised of different real estate tax parcels;

(3) be entirely owned by one entity; and

(4) have over 50% of its acreage designated as a Keystone Opportunity Zone, Keystone Opportunity Expansion Zone or Keystone Opportunity Improvement Zone.

(c.1) Additional keystone opportunity expansion zones.--

(1) Subject to the criteria specified in section 1921-D (b) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, within a county described in section 1921-D(a)(2) of the Tax Reform Code of 1971, the department may designate additional keystone opportunity expansion zones under Part III of Article XIX-D of the Tax Reform Code of 1971 not to exceed 200 acres, of which an area not exceeding 80 acres shall be situated in a borough of that county with a population of between 315 and 325, based on the 2010 Federal decennial census.

(2) In order to receive a designation under this subsection, the department must receive an application from a political subdivision or its designee no later than October 1, 2025. The application must contain the information required under section 302(a)(1), (2)(i) and (ix), (5) and (6) of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.

(3) The department, in consultation with the Department of Revenue, shall review the application and, if approved, issue a certification of all tax exemptions, deductions, abatements or credits under the Tax Reform Code of 1971 for the zone within three months of receipt of the application.

(4) The department shall act on an application for a designation under section 302(a)(1) of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act by December 31, 2025.

(5) The department may make designations under section 1921-D of the Tax Reform Code of 1971 and this subsection on a rolling basis during the application period.

(6) If the department does not approve of a designation as an additional keystone opportunity expansion zone of a parcel under this subsection, the department shall hold a public hearing in the municipality for which the application was made within 30 days of the disapproval. The Secretary of Community and Economic Development, or a designee, shall provide the information described under section 1921-D(e) of the Tax Reform Code of 1971 at the public hearing.

Section 21. Section 1720-E(b)(9) of the act is amended, the subsection is amended by adding a paragraph and the section is amended by adding a subsection to read:

Section 1720-E. Department of Conservation and Natural Resources.

(b) Regional ATV pilot program for department lands.--

(5.1) The department shall provide access to the department ATV pilot area for at least the 2024 and 2025 summer ATV riding season from the Friday before Memorial Day through the last full weekend in September, in addition to an extended season to be determined by the department based on local conditions.

(9) The department shall monitor the use, enforcement, maintenance needs and any associated impacts to State Forest land resources, value and forest users resulting from the department ATV pilot area. On or before December 31, 2023, and every three years thereafter, the department shall submit a report to the General Assembly on the department ATV pilot area.

(c) Pennsylvania Game Commission lands.--Money appropriated from the Motor License Fund for the maintenance and mitigation of dust and sediment pollution from parks and forestry roads under 75 Pa.C.S. § 9106 (relating to dirt, gravel and low-volume road maintenance) may not be used on lands owned or otherwise under the control of the Pennsylvania Game Commission.

Section 22. Section 1725-E(d) of the act, added July 11, 2022 (P.L.540, No.54), is amended to read:

Section 1725-E. Department of Health.

[(d) Repayment by Rural Health Redesign Center Authority.--No later than 15 days after the effective date of this subsection, the Secretary of Health and the Chair of the Rural Health Redesign Center Authority shall enter into an agreement to amend the Intergovernmental Agreement dated June 1, 2020, in accordance with the following:

(1) The Rural Health Redesign Center Authority shall repay the entire balance owed to the Department of Health no later than June 30, 2024.

(2) The Rural Health Redesign Center Authority shall not be required to make partial repayments prior to June 30, 2024.]

Section 23. Sections 1729-E(a) and 1733-E of the act are amended by adding paragraphs to read:

Section 1729-E. Department of Human Services.

(a) Appropriations.--The following shall apply to appropriations for the Department of Human Services:

(8) From money appropriated for child-care services, no less than $25,000,000 shall be allocated to apply an income limit for subsidized child care during redetermination of eligibility to no more than 300% of the Federal poverty income guidelines or 85% of the State median income, whichever is lower. Notwithstanding any other provision of law, the department shall determine copayment amounts for family incomes above 235% of the Federal poverty income guidelines in order to support economic self-sufficiency. The department shall transmit notice of the copayment schedule to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin.

Section 1733-E. Pennsylvania State Police.

The following shall apply to appropriations for the Pennsylvania State Police:

(3) For fiscal years beginning 2023-2024, notwithstanding section 205 of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, the Pennsylvania State Police shall consist of a number of officers and enlisted members and shall be organized in a manner as the Commissioner of the Pennsylvania State Police, with the approval of the Governor, shall determine. The number of officers and enlisted members beginning in fiscal year 2023-2024 shall not exceed in the aggregate at any time 4,410 individuals. Pennsylvania State Police officers and enlisted members assigned to duty with the Pennsylvania Turnpike Commission, Delaware River Joint Toll Bridge Commission, gaming enforcement and liquor control enforcement shall not be counted in determining the total number of officers and enlisted members in the Pennsylvania State Police under this paragraph.

Section 24. The act is amended by adding a section to read:

Section 1753.2-E. Commonwealth Financing Authority.

(a) Establishment.--The Public School Facility Improvement Grant Program is established within the authority to support school entity improvement projects. The authority shall administer and act as the fiscal agent for the program and shall be responsible for receiving and approving all grant applications and awarding grants.

(b) Eligibility.--The following improvement projects shall be eligible for grants under this section:

(1) Roof repairs and roof replacement.

(2) Heating, ventilation and air conditioning equipment.

(3) Boilers and controls.

(4) Plumbing systems.

(5) Energy saving projects.

(6) Health and safety upgrades, including lead and asbestos abatement or remediation and the purchase and maintenance of automated external defibrillators.

(7) Emergencies.

(8) Accessibility projects in accordance with standards under 42 U.S.C. Ch. 126 (relating to equal opportunity for individuals with disabilities).

(9) Internet connectivity, not including purchasing educational technology hardware or software.

(10) Demolition projects.

(11) Window repairs and window replacement.

(12) Other projects approved by the authority.

(1) The authority shall develop a process through which school entities may submit applications for grant awards and post the application on its publicly accessible Internet website.

(2) An application for an improvement project shall either:

(i) fall under a single eligibility type identified in subsection (b) and involve one or more school buildings; or

(ii) encompass one or more eligibility types identified in subsection (b) and be confined to one school building.

(3) A qualifying application shall have costs related to the eligible improvement project of at least $500,000. The authority may waive this paragraph for the purchase of automated external defibrillators under subsection (b)(6).

(4) A qualifying application shall include an indication that the school entity received three qualified bids or estimates for the improvement project.

(5) There shall be no limitation on the number of applications for different improvement projects a school entity may submit in a fiscal year.

(d) Funding rubric.--The authority, in consultation with the department, shall develop a rubric to prioritize grant awards under this section. The rubric shall consider all of the following:

(1) School entity wealth.

(2) Building conditions, including the age of the building.

(3) Emergencies.

(4) Health, safety and security.

(e) Local match required.--

(1) A school entity shall provide a 25% match for each grant awarded.

(2) No matching funds shall be required for a project that is determined by the authority to be an emergency.

(3) The authority may waive or reduce the match requirement for a school district that is in either financial watch or financial recovery status under Article VI-A of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949.

(f) Limitations.--

(1) No grant award for an improvement project may exceed $5,000,000.

(2) No school entity may receive an annual allocation of grants that exceeds 20% of the funds available under the program.

(3) The total allocation to area career and technical schools shall not exceed 20% of the funds allocated by the authority under the program in a fiscal year.

(4) Subject to paragraph (2), there is no limitation on a school entity receiving multiple awards under the program in a single fiscal year.

(g) Review of improvement projects.--The department shall provide the authority with technical assistance in reviewing applications upon request of the authority.

(h) Funding.--

(1) No later than 60 days after the effective date of this paragraph, the Secretary of the Budget shall transfer to the authority $100,000,000 appropriated under the act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023, to the Department of Education for a Level-Up Supplement.

(2) Except in the case of an emergency improvement project, the authority shall conduct a single vote to approve or disapprove the recommended slate of improvement projects.

(3) The authority shall ensure a geographic distribution of grants in the recommended slate of improvement projects.

(i) Grant awards.--

(1) Grant money may only be awarded for new projects approved by the authority.

(2) Grant money may not be used for any of the following:

(i) Paying fees for securing financing.

(ii) Paying interest on borrowed money.

(iii) Refinancing existing debt.

(iv) Paying for lobbying services.

(v) Paying fines.

(vi) Application preparation fees.

(3) The authority shall execute a grant agreement between the authority and a grant recipient before the payment of a grant award.

(4) A grant recipient may not make a substantial change to an approved improvement project without first obtaining authority consent in writing.

(5) A grant recipient shall maintain full and accurate records for the improvement project.

(6) A grant recipient shall submit to the authority copies of all canceled checks or other records verifying expenditures of grant money.

(7) Any unused portion of a grant award shall be returned to the authority.

(8) A grant recipient shall submit to the authority a final report of the eligible improvement project, including any information as required by the authority.

(9) The authority may establish additional restrictions and limitations as the authority deems necessary to administer the program.

(j) Guidelines.--Within 60 days of the effective date of this subsection, the authority, in consultation with the department, shall adopt guidelines to implement this section. The guidelines shall include provisions for submission, review and approval of applications, award of grants and administration of improvement projects funded under the program, including a provision for reasonable oversight and reporting to ensure that improvement project grant awards are used as intended.

(k) Quorum.--A vote of the authority to develop a rubric under subsection (d), adopt guidelines under subsection (j) and to approve projects under this section shall be made in accordance with 64 Pa.C.S. § 1512(d)(1) (relating to board).

(l) (Reserved).

(m) Transmission of information to General Assembly.--The authority shall annually transmit grant award information to the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives, including grant amounts.

(n) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:

"Authority." The Commonwealth Financing Authority.

"Department." The Department of Education of the Commonwealth.

"Emergency." A deficiency in a school building that prohibits the school building or a portion of the building from being occupied.

"School entity." A school district or area career and technical school.

Section 25. (Reserved).

Section 26. (Reserved).

Section 27. (Reserved).

Section 28. Section 1798.1-E of the act is amended to read:

Section 1798.1-E. Federal and Commonwealth use of forest land.

(a) Scope.--This section applies to the following:

(1) Real property acquired for forest reserves by any of the following :

(i) [the] The Federal Government[; or] .

(ii) [the] The Commonwealth.

(2) Tax-exempt real property acquired by the Federal Government or by the Commonwealth for the purpose of preserving, perpetuating and maintaining any portion of the original forests of this Commonwealth as public places and parks.

(3) Real property:

(i) which is acquired for the purpose of conservation of water or the prevention of flood conditions; and

(ii) upon which there is an imposed tax payable by the Commonwealth.

(b) Charge.--

(1) For land owned by the Department of Conservation and Natural Resources, subject to subsection (c), real property under subsection (a) shall be subject to an annual charge of all of the following :

(i) [$2] Two dollars and forty cents per acre for the benefit of each county where the real property is located[;] . One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403 (relating to establishment of State Gaming Fund and net slot machine revenue distribution).

(ii) [$2] Two dollars and forty cents per acre for the benefit of the schools in each school district where the real property is located[; and] . One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403.

(iii) [$2] Two dollars and forty cents per acre for the benefit of the township where the real property is located. One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403.

(2) For land owned by the Pennsylvania Game Commission or the Pennsylvania Fish and Boat Commission , real property under subsection (a) shall be subject to an annual charge of all of the following :

(i) [$1.20] Two dollars and forty cents per acre for the benefit of each county where the real property is located[;] . Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(ii) [$1.20] Two dollars and forty cents per acre for the benefit of the schools in each school district where the real property is located[; and] . Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(iii) [$1.20] Two dollars and forty cents per acre for the benefit of the township where the real property is located. Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.

(3) [Subject to subsection (f), the] The charge under paragraph (1) shall be payable by the Commonwealth before September 2.

(1) Except as set forth in paragraph (2), the annual charge payable by the Commonwealth on real property under subsection (a)(1)(i) shall continue only until the receipt of money by treasurers and township supervisors of the political subdivisions under subsection (b)(1), in accordance with the act of April 27, 1925 (P.L.324, No.185), entitled "An act for the distribution by the Commonwealth and counties to townships and school districts of moneys received from the United States from Forest Reserves within the Commonwealth," equals or exceeds the amount paid by the Commonwealth in lieu of taxes.

(2) Paragraph (1) [does] shall not apply to the following :

(i) [the] The annual charge per acre for the benefit of the county where real property under subsection (a)(1)(i) is located for calendar years 1953, 1954, 1955 and 1956[; and] .

(ii) The amount of $0.025 of the annual charge per acre for the benefit of the county where the real property under subsection (a)(1)(i) is located for each year after 1956.

(3) The Commonwealth shall annually pay the charges exempted under paragraph (2).

(d) Certification.--Upon application of the treasurer or township supervisor, the Secretary of Conservation and Natural Resources shall certify to the respective counties, school districts and townships where real property under subsection (a) is located and to the State Treasurer:

(1) the number of acres owned by the Federal Government and by the Commonwealth in the political subdivision; and

(2) the charge against the real property.

(e) Payment.--The State Treasurer shall pay to political subdivisions under subsection (d) the amount due under subsection (b) upon:

(1) requisition of the Secretary of Conservation and Natural Resources; and

(2) application by the appropriate treasurer or township supervisors.

[(f) Source of payment.--For real property owned by the Department of Conservation and Natural Resources, the Pennsylvania Game Commission or the Pennsylvania Fish and Boat Commission, of the charge per acre under subsection (b):

(1) $2.40 shall be paid from money available under 4 Pa.C.S. § 1403 (relating to establishment of State Gaming Fund and net slot machine revenue distribution); and

(2) the remainder shall be paid by the Commonwealth agency which owns the property.]

Section 29. Section 1798.3-E(d) of the act, amended July 11, 2022 (P.L.540, No.54), is amended to read:

Section 1798.3-E. Multimodal Transportation Fund.

(d) Expiration.--This section shall expire December 31, [2023] 2024 .

Section 30. Section 1799.5-E of the act is repealed:

[Section 1799.5-E. Sales by distilleries.

(a) General rule.--Notwithstanding any provision of the act of April 12, 1951 (P.L.90, No.21), known as the Liquor Code, to the contrary, the holder of a distillery or limited distillery license may sell liquor to the board and to persons not licensed by the board. A distillery or limited distillery license holder may also directly sell liquor to any license or permit holder that is otherwise authorized to sell liquor. However, aggregate sales to the license and permit holders may not exceed 50,000 gallons during a calendar year. A license or permit holder that wishes to acquire liquor produced by a distillery or limited distillery license holder after the producer has reached its aggregate 50,000-gallon limit may still acquire the product if it is available from the board. If a person holds more than one distillery or limited distillery license, either directly or through a wholly owned subsidiary, the sales from all such licenses shall be considered when determining whether the 50,000-gallon limit has been reached.

(b) Definition.--As used in this section, the term "board" means the Pennsylvania Liquor Control Board.]

Section 31. (Reserved).

Section 32. The act is amended by adding articles to read:

ARTICLE XVII-F.3

2023-2024 BUDGET IMPLEMENTATION

SUBARTICLE A

PRELIMINARY PROVISIONS

Section 1701-F.3. Applicability.

Except as specifically provided in this article, this article applies to the General Appropriation Act of 2023 and all other appropriation acts of 2023.

Section 1702-F.3. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"General Appropriation Act of 2023." The act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023.

"Human Services Code." The act of June 13, 1967 (P.L.31, No.21), known as the Human Services Code.

"Public School Code of 1949." The act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949.

"Secretary." The Secretary of the Budget of the Commonwealth.

"TANFBG." Temporary Assistance for Needy Families Block Grant.

Section 1703-F.3. (Reserved).

Section 1704-F.3. (Reserved).

SUBARTICLE B

EXECUTIVE DEPARTMENTS

Section 1711-F.3. Governor (Reserved).

Section 1712-F.3. Executive offices.

The following apply to appropriations for the executive offices:

(1) The following apply to money appropriated for the Pennsylvania Commission on Crime and Delinquency:

(i) No less than the amount used in the 2014-2015 fiscal year shall be used to support the Statewide Automated Victim Information and Notification System (SAVIN) to provide offender information through county jails.

(ii) No less than the amount used in the 2014-2015 fiscal year shall be used for a residential treatment community facility for at-risk youth located in a county of the fifth class.

(iii) From the amount appropriated, $400,000 shall be used for an innovative police data sharing pointer index system that will allow participating law enforcement agencies access to incident report data.

(iv) From the amount appropriated, $600,000 shall be used for a diversion program for first-time nonviolent offenders facing prison sentences. The diversion program must include education and employment services, case management and mentoring.

(v) No less than $3,000,000 shall be available as a pilot program to offset costs incurred by a city of the first class and a county of the second class A that is also a home rule county in connection with hiring additional assistant district attorneys designated as a Special United States Attorney by a United States Attorney's office through participation in the Project Safe Neighborhoods program and who will exclusively prosecute crimes under 18 U.S.C. § 922(g) (relating to unlawful acts).

(vi) $500,000 shall be used to support a Statewide child predator unit.

(vii) $500,000 shall be used for training and equipment needs to support improvements in the identification, investigation and prosecution of 18 Pa.C.S. § 6312 (relating to sexual abuse of children).

(viii) No less than $1,750,000 shall be used for nonnarcotic medication substance use disorder treatment for eligible offenders, which shall include the establishment and administration of a nonnarcotic medication assisted substance grant program to provide annual grants to county corrections institutions. As used in this subparagraph, the term "eligible offender" means a defendant or inmate convicted of a criminal offense who will be committed to the custody of the county and who meets the clinical criteria for an opioid or alcohol use disorder as determined by a physician.

(ix) No less than $2,000,000 shall be distributed to a nonprofit organization specified in 61 Pa.C.S. § 3512 (relating to definitions) to monitor conditions in State and county correctional institutions, including through independent data collection and analysis of conditions, and to assist incarcerated individuals with concerns related to their health, safety and dignity.

(x) (Reserved).

(2) From money appropriated for violence and delinquency prevention programs:

(i) no less than the amount used in the 2014-2015 fiscal year shall be used for programs in a city of the second class; and

(ii) no less than the amount used in the 2014-2015 fiscal year shall be used for blueprint mentoring programs that address reducing youth violence in cities of the first, second and third class with programs in cities of the second class and third class also receiving a proportional share of $350,000.

(3) (Reserved).

(4) Money appropriated for county intermediate punishment shall be distributed to counties for county adult probation supervision and drug and alcohol and mental health treatment programs for offenders sentenced to restrictive conditions of probation imposed under 42 Pa.C.S. § 9763(c) or (d) (relating to conditions of probation) and are certified in accordance with 42 Pa.C.S. § 2154.1(b) (relating to adoption of guidelines for restrictive conditions). The portion of money for drug and alcohol and mental health treatment programs shall be based on national statistics that identify the percentage of incarcerated individuals that are in need of treatment for substance issues but in no case shall be less than 80% of the amount appropriated.

Section 1712.1-F.3. Office of the Budget.

The following shall apply to the Office of the Budget:

(1) No later than 60 days after the effective date of this paragraph, the Secretary of the Budget shall transfer to the School Environmental Repairs Program Restricted Account $75,000,000 from money appropriated to agencies under the Governor's jurisdiction for general government operations for fiscal years 2019-2020, 2020-2021, 2021-2022 and 2022-2023, which remained unexpended. The transfers under this paragraph shall be as follows:

(i) No less than $60,000,000 from the Department of Revenue.

(ii) The remaining $15,000,000 shall be determined by the Secretary of the Budget.

(2) Upon transfer under paragraph (1), the Secretary of the Budget shall provide a list of appropriations and amounts transferred to the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives.

Section 1713 -F.3 . Lieutenant Governor (Reserved).

Section 1714 -F.3 . Attorney General.

The following apply to appropriations to the Attorney General:

(1) The sum of $8,431,000 shall be distributed between the Attorney General and the district attorney's office in a city of the first class for costs associated with the operation of the joint local-State firearm task force in the city of the first class. No more than 20% may be allocated for the district attorney's office in a city of the first class.

(2) The sum of $3,110,308 shall be distributed to the Attorney General for costs associated with a joint local-State firearm task force in a city of the first class.

(2.1) The sum of $1,537,952 shall be used to cover the costs associated with establishing and operating a joint local-State firearm task force in a county of the second class.

(2.2) The sum of $889,692 shall be distributed to the Attorney General for operating and property costs related to the Joint Task Force as needed.

(3) The Attorney General may expend up to $4,000,000 in total from the following restricted accounts for general government operations:

(i) The Criminal Enforcement Restricted Account established under section 1713-A.1.

(ii) The Collection Administration Account established under section 922.1 of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929.

(iii) The restricted account established under section 1795.1-E(c)(3)(iii).

(iv) The Straw Purchase Prevention Education Fund established under 18 Pa.C.S. § 6186 (relating to Straw Purchase Prevention Education Fund).

(v) The restricted account established under section 4 of the act of December 4, 1996 (P.L.911, No.147), known as the Telemarketer Registration Act.

(vi) The restricted account known as the Public Protection Law Enforcement Restricted Account.

Section 1715 -F.3 . Auditor General (Reserved).

Section 1716 -F.3 . Treasury Department (Reserved).

Section 1717 -F.3 . Department of Aging (Reserved).

Section 1718-F.3. Department of Agriculture.

The following apply to appropriations for the Department of Agriculture:

(1) From money appropriated for general government operations, the following apply:

(i) (Reserved).

(ii) No less than $250,000 shall be used for the Commission for Agricultural Education Excellence to assist in the development and implementation of agricultural education programming.

(2) From money appropriated for agricultural preparedness and response, the following shall apply:

(i) No less than $25,000,000 shall be used for the following costs associated with preparing for and responding to an outbreak of highly pathogenic avian influenza:

(A) Grants to assist with income losses and costs associated with workforce payroll and benefits, mortgage interest and rent payments, utility payments, costs of delayed repopulating and reopening facilities and other losses or costs associated with response not otherwise eligible for or covered by Federal funding, insurance, contracts or other funding sources.

(B) The establishment and operations of a highly pathogenic avian influenza rapid response team. The amount utilized under this clause may not exceed $2,000,000.

(ii) No less than $6,000,000 shall be used for costs incurred by the Pennsylvania Animal Diagnostic Laboratory System in preparing for and responding to an outbreak of highly pathogenic avian influenza.

(3) (Reserved).

(4) From money appropriated for agricultural research, the following apply:

(i) No less than $300,000 shall be used for an agricultural resource center.

(ii) No less than $100,000 shall be used for agricultural law research programs, including those addressing energy development, in conjunction with a land-grant university.

(5) From money appropriated for hardwoods research and promotion, at least 80% of the money shall be equally distributed among the hardwood utilization groups of this Commonwealth established prior to the effective date of this section.

(6) Money appropriated for the Animal Health and Diagnostic Commission shall be equally distributed to the animal diagnostic laboratory system laboratories located at a land-grant university and at a school of veterinary medicine located within this Commonwealth.

Section 1719-F.3. Department of Community and Economic Development.

The following apply to appropriations for the Department of Community and Economic Development:

(1) From money appropriated for general government operations, no less than $1,900,000 shall be used to support a manufacturing technology development effort, to assist Pennsylvania small businesses with enhanced cyber security and to test coal ash refuse extraction of rare earth metals for domestic chip manufacturing in a county of the fourth class with a population of at least 130,000, but not more than 135,000, under the most recent Federal decennial census.

(2) From money appropriated for marketing to attract tourists:

(i) $4,145,000 to fund the activities of the tourism office within the department; and

(ii) the remaining money includes an allocation to be used to plan, market and conduct a series of arts and cultural activities that generate Statewide and regional economic impact, and $1,000,000 shall be used for regional athletic competitions, activities and costs relating to an annual Statewide competition serving approximately 2,000 athletes with intellectual disabilities from across this Commonwealth to be held in a county of the fourth class.

(3) From money appropriated for Pennsylvania First, no less than $8,000,000 shall be used to fund the Workforce and Economic Development Network of Pennsylvania (WEDnetPA) for workforce training grants provided through an alliance of educational providers, including, but not limited to, State System of Higher Education universities, the Pennsylvania College of Technology and community colleges located in this Commonwealth.

(4) From money appropriated for keystone communities:

(i) $6,405,000 shall be used to fund the Main Street Program, Elm Street Program, Enterprise Zone Program and accessible housing. The allocation for the Main Street Program, Elm Street Program, Enterprise Zone Program and accessible housing shall be distributed in the same proportion as amounts allocated in fiscal year 2012-2013.

(ii) The remaining money shall be used for projects supporting economic growth, community development and municipal assistance throughout this Commonwealth.

(5) (Reserved).

(6) Notwithstanding section 4(1) of the act of October 11, 1984 (P.L.906, No.179), known as the Community Development Block Grant Entitlement Program for Nonurban Counties and Certain Other Municipalities, the Commonwealth may use up to 3% of the money received pursuant to the Housing and Community Development Act of 1974 (Public Law 93-383, 88 Stat. 633) for administrative costs.

(7) Money appropriated for local municipal relief shall include an allocation to provide State assistance to individuals, persons or political subdivisions directly affected by natural or manmade disasters, public safety emergencies, other situations that pose a public safety danger or other situations at the discretion of the department. State assistance may be limited to grants for projects that do not qualify for Federal assistance to help repair damages to primary residences, personal property and public facilities and structures. Grants shall be made available for reimbursement in a disaster emergency area only when a presidential disaster declaration does not cover the area or when the Department of Community and Economic Development determines that a public safety emergency has occurred.

(8) (Reserved).

(9) Money appropriated for hospital and health system emergency relief shall include an allocation to provide State assistance to hospital and health care systems that experience unexpected financial impact situations.

(10) Money appropriated for community and economic assistance shall include an allocation to provide State assistance in the form of grants to assist in community and economic development, including projects in the public interest.

(11) From money appropriated to the Department of Community and Economic Development, the Department of Community and Economic Development shall pay one-third of the costs for the Commission on Education and Economic Competitiveness to implement a contract for a nonprofit entity that has experience in the creation of long-term education planning efforts as required under section 123.1(g) of the Public School Code of 1949. The procurement of a nonprofit entity under section 123.1(g) of the Public School Code of 1949 shall not be subject to the requirements of 62 Pa.C.S. (relating to procurement). Notwithstanding section 123.1(g) of the Public School Code of 1949, the Commission on Education and Economic Competitiveness, by majority vote, shall choose the nonprofit entity under section 123.1(g) of the Public School Code of 1949.

(12) Money appropriated for workforce development shall be distributed in the same proportion as distributed in fiscal year 2022-2023.

Section 1720 -F.3 . Department of Conservation and Natural Resources.

The following apply to appropriations for the Department of Conservation and Natural Resources:

(1) (Reserved).

(2) Money appropriated for parks, forests and recreation projects shall be used for grants for projects to enhance parks, forests and recreation activities.

Section 1721 -F.3 . Department of Corrections (Reserved).

Section 1722 -F.3 . Department of Drug and Alcohol Programs (Reserved).

Section 1723-F.3. Department of Education.

The following apply to appropriations to the Department of Education:

(1) (Reserved).

(2) From an appropriation for adult and family literacy programs, summer reading programs and the adult high school diplomas program. The following apply:

(i) no less than the amount allocated in the 2014-2015 fiscal year shall be allocated for an after-school learning program servicing low-income students located in a county of the sixth class with a population, based on the most recent Federal decennial census, of at least 64,730, but not more than 65,558; and

(ii) no less than the amount allocated in the 2016-2017 fiscal year shall be used for an after-school learning program servicing low-income students located in a county of the third class with a population, based on the most recent Federal decennial census, of at least 320,000, but not more than 330,000.

(iii) From money appropriated for adult and family literacy, at least $1,050,000 shall be used to develop and administer a program to subsidize the cost of high school equivalency testing that leads to a Commonwealth secondary school diploma credential for individuals who meet requirements established by the department.

(3) Notwithstanding any other provision of law, the appropriation for pupil transportation may not be redirected for any purpose.

(4) For money appropriated for Pennsylvania Chartered Schools for Deaf and Blind Children, the following apply:

(i) Upon distribution of the final tuition payment for the fiscal year, the balance of the appropriation, excluding amounts under subparagraph (ii), shall be used to pay the schools' increased share of required contributions for public school employees' retirement and shall be distributed pro rata based on each school's contributions for the prior fiscal year.

(ii) $1,000,000 is included for capital-related costs and deferred maintenance to be divided equally between each school.

(5) Notwithstanding any other provision of law, the amount of money set aside under section 2509.8 of the Public School Code of 1949 shall be allocated to each approved private school with a day tuition rate determined to be less than $32,000 during the 2010-2011 school year. The allocation shall be no less than the amount allocated in the 2015-2016 fiscal year.

(6) Money appropriated for regional community college services shall be distributed to each entity that received funding in fiscal year 2022-2023 in an amount equal to the amount received in that fiscal year.

(7) Notwithstanding any other provision of law, money appropriated for community education councils shall be distributed in a manner that each community education council which received funding in fiscal year 2022-2023 shall receive an amount equal to the amount received in that fiscal year.

(7.1) From money appropriated for Parent Pathways, the Department of Education shall expand the Parent Pathways Learning Network Pilot Program to assist parenting students in pursuing postsecondary pathways to postsecondary degree or certificate completion. The Department of Education shall provide financial and technical assistance to postsecondary institutions to remove barriers to postsecondary degree or certificate completion and increase access to family-sustaining wages and in-demand occupations.

(8) From funds appropriated for career and technical education, $2,000,000 shall be used to establish a State Level Industry in the School Program to bring trade and industry professionals into the classroom. Notwithstanding the provisions specified in section 2502.8(f) of the Public School Code of 1949, payments on account of pupils enrolled in career and technical curriculums may be proportionately reduced by up to $2,000,000.

(9) (Reserved).

(10) (Reserved).

(11) (Reserved).

(12) (Reserved).

(13) (Reserved).

(14) (Reserved).

(15) (Reserved).

(16) (Reserved).

(17) (Reserved).

(18) (Reserved).

(19) (Reserved).

(20) (Reserved).

(21) (Reserved).

(22) From money appropriated to the Department of Education, the Department of Education shall pay one-third of the costs for the Commission on Education and Economic Competitiveness to implement a contract for a nonprofit entity that has experience in the creation of long-term education planning efforts as required under section 123.1(g) of the Public School Code of 1949. The procurement of a nonprofit entity under section 123.1(g) of the Public School Code of 1949 shall not be subject to the requirements of 62 Pa.C.S. (relating to procurement). Notwithstanding section 123.1(g) of the Public School Code of 1949, the Commission on Education and Economic Competitiveness, by majority vote, shall choose the nonprofit entity under section 123.1(g) of the Public School Code of 1949.

(23) (Reserved).

(24) Money appropriated for job training and education programs shall be used for grants for job training, dual enrollment and educational programs.

(25) Money appropriated for mobile science and mathematics education programs shall be used for grants to support mobile science and mathematics education programs.

Section 1724 -F.3 . Department of Environmental Protection (Reserved).

Section 1725 -F.3 . Department of General Services.

From money appropriated to the Department of General Services for Capitol fire protection, the City of Harrisburg shall use the money to support the provisions of fire services to the Capitol complex.

Section 1726-F.3. Department of Health.

The following apply to appropriations for the Department of Health:

(1) From money appropriated for general government operations, sufficient money is included for the coordination of donated dental services.

(2) (Reserved).

(3) From money appropriated for primary health care practitioner, the following apply:

(i) No less than $3,451,000 shall be used for Primary Care Loan Repayment Grant Awards.

(ii) No less than $1,500,000 shall be used for the Pennsylvania Academy of Family Physicians Family Medicine Residency Expansion Program.

(iii) No less than $1,300,000 shall be used for the Pennsylvania Academy of Family Physicians Family Medicine Residency Community Health Impact Grant Program.

(iv) Grantees other than as provided under subparagraphs (i), (ii) and (iii) that received amounts in the 2022-2023 fiscal year shall receive the amount each grantee received in the 2022-2023 fiscal year.

(4) Money appropriated for services for children with special needs shall be distributed to grantees in the same proportion as distributed in fiscal year 2019-2020.

(5) From money appropriated for adult cystic fibrosis and other chronic respiratory illnesses, the following apply:

(i) No less than $212,000 shall be used for a program promoting cystic fibrosis research in a county of the second class.

(ii) No less than $106,000 shall be used for research related to childhood cystic fibrosis in a city of the first class with a hospital that is nationally accredited as a cystic fibrosis treatment center and specializes in the treatment of children.

(iii) Any money not used under subparagraph (i) or (ii) shall be distributed to grantees in the same proportion as distributed in fiscal year 2019-2020.

(6) Money appropriated for diagnosis and treatment for Cooley's anemia shall be distributed to grantees in the same proportion as distributed in fiscal year 2019-2020.

(7) Money appropriated for hemophilia services shall be distributed to grantees in the same proportion as distributed in fiscal year 2019-2020.

(8) Money appropriated for lupus programs shall be distributed proportionately to each entity that received funding in fiscal year 2018-2019.

(9) From money appropriated for sickle cell anemia services, including camps for children with sickle cell anemia, the following shall apply:

(i) Grantees which received amounts in fiscal year 2019-2020 shall receive an amount which is in the same proportion as distributed in fiscal year 2019-2020.

(ii) $75,000 shall be distributed to a qualifying academic medical center located in a county of the third class with a population between 280,000 and 300,000 under the most recent Federal decennial census for expanded care of adult sickle cell disease.

(10) Money appropriated for Lyme disease includes $1,000,000 for costs related to free tick testing for residents, including outreach and marketing and $1,000,000 for tick mitigation, both performed in conjunction with a university that is part of the State System of Higher Education.

(11) Money appropriated for biotechnology research shall include allocations for regenerative medicine research, for regenerative medicine medical technology, for hepatitis and viral research, for drug research and clinical trials related to cancer, for genetic and molecular research for disease identification and eradication, for vaccine immune response diagnostics, for nanotechnology and for the commercialization of applied research.

Section 1727 -F.3 . Insurance Department (Reserved).

Section 1728-F.3. Department of Labor and Industry.

The following apply to appropriations to the Department of Labor and Industry:

(1) From money appropriated for Industry Partnerships, no less than the amount allocated in the 2014-2015 fiscal year shall be used for a work force development program that links veterans with employment in a home rule county that was formerly a county of the second class A.

(2) From money appropriated to the Department of Labor and Industry, the Department of Labor and Industry shall pay one-third of the costs for the Commission on Education and Economic Competitiveness to implement a contract for a nonprofit entity that has experience in the creation of long- term education planning efforts as required under section 123.1(g) of the Public School Code of 1949. The procurement of a nonprofit entity under section 123.1(g) of the Public School Code of 1949 shall not be subject to the requirements of 62 Pa.C.S. (relating to procurement). Notwithstanding section 123.1(g) of the Public School Code of 1949, the Commission on Education and Economic Competitiveness, by majority vote, shall choose the nonprofit entity under section 123.1(g) of the Public School Code of 1949.

Section 1729 -F.3 . Department of Military and Veterans Affairs (Reserved).

Section 1730-F.3. Department of Human Services.

The following apply to appropriations for the Department of Human Services:

(1) From money appropriated for mental health services or from Federal money, $580,000 shall be used for the following:

(i) The operation and maintenance of a network of web portals that provide comprehensive referral services, support and information relating to early intervention, prevention and support for individuals with mental health or substance abuse issues, county mental health offices, providers and others that provide mental and behavioral health treatment and related services.

(ii) The expansion of the existing web portals, including services and resources for military veterans and their families, including comprehensive referral services for transitional, temporary and permanent housing, job placement and career counseling and other services for military veterans returning to civilian life.

(2) Notwithstanding any other provision of law, from the money appropriated for mental health services, $20,000,000 shall be used for county mental health services in addition to the county funding provided under the act of October 20, 1966 (3rd Sp.Sess., P.L.96, No.6), known as the Mental Health and Intellectual Disability Act of 1966, and the Human Services Block Grant Program under Article XIV-B of the Human Services Code. The following apply:

(i) Money shall be distributed to each county and county local collaborative arrangement on a pro rata basis based upon fiscal year 2022-2023 mental health community base funded services allocations.

(ii) County mental health services shall be provided and reported in accordance with the reporting and monitoring requirements of the Department of Human Services.

(iii) Money received under this paragraph may not be included in the calculation of the allocation of funds under the Human Services Block Grant Program.

(3) Subject to the availability of Federal money and eligibility under Federal TANFBG rules, grantees who operated within the PA WorkWear program in the prior fiscal year and who remain in operation shall be offered a grant for the fiscal year to continue service delivery under substantially similar terms as previous PA WorkWear grants unless both parties agree to alternate terms. Nothing in this paragraph shall prohibit the Department of Human Services from offering a grant to a prospective PA WorkWear provider to replace a prior grantee who chooses not to continue to operate in the program.

(4) From money appropriated for medical assistance capitation, no less than the amount used in the 2014-2015 fiscal year shall be used for prevention and treatment of depression and its complications in older Pennsylvanians in a county of the second class.

(4.1) From money appropriated for Medical Assistance - Capitation, $12,000,000 shall be used for the purpose of making one-time payments to dentists enrolled in the Medical Assistance Program, determined as follows:

(i) Divide:

(A) The number of claims from an enrolled dentist's managed care organization utilization from calendar year 2022 of the following dental codes: D0120, D0150, D0272, D0274, D1110, D1120, D1206, D1351, D2391, D2392, D7140, D0220, D0230, D1208, D2393, D2751, D4341, D5110, D5120, D5213, D5214, D0330, D2140, D2150, D2331, D2930, D2933, D3220, D3230, D8080 and D9230; by

(B) The total claims from all enrolled dentists' managed care organization utilization from calendar year 2022 of the following dental codes: D0120, D0150, D0272, D0274, D1110, D1120, D1206, D1351, D2391, D2392, D7140, D0220, D0230, D1208, D2393, D2751, D4341, D5110, D5120, D5213, D5214, D0330, D2140, D2150, D2331, D2930, D2933, D3220, D3230, D8080 and D9230.

(ii) Multiply:

(A) The quotient under subparagraph (i); by

(B) $12,000,000.

(5) The following shall apply to amounts appropriated for medical assistance fee-for-service:

(i) Payments to hospitals for Community Access Fund grants shall be distributed under the formulas utilized for these grants in fiscal year 2014-2015. If the total funding available under this subparagraph is less than that available in fiscal year 2014-2015, payments shall be made on a pro rata basis.

(ii) Amounts allocated from money appropriated for fee-for-service used for the SelectPlan for women's preventative health services shall be used for women's medical services, including noninvasive contraception supplies.

(iii) Notwithstanding any other law, money appropriated for medical assistance payments for fee-for-service care, exclusive of inpatient services provided through capitation plans, shall include sufficient money for two separate All Patient Refined Diagnostic Related Group payments for inpatient acute care general hospital stays for:

(A) normal newborn care; and

(B) mothers' obstetrical delivery.

(iv) No less than $330,000 shall be used for cleft palates and other craniofacial anomalies.

(v) No less than $800,000 shall be distributed to a hospital for clinical ophthalmologic services located in a city of the first class.

(vi) (Reserved).

(vii) No less than $5,000,000 shall be distributed to a hospital in a city of the third class in a home rule county that was formerly a county of the second class A, provided that services and specialties available on the effective date of this paragraph must remain available until July 1, 2024, and compliance with any other requirements imposed by the Department of Human Services. The Department of Human Services may recoup funds from any hospital failing to meet the conditions under this paragraph.

(viii) No less than $2,000,000 shall be distributed to a university located in a city of the first class to research the impact of trauma-informed programs on community violence prevention and health disparities.

(ix) No less than $3,000,000 shall be distributed to an enrolled outpatient therapy service provider located in a city of the second class in a county of the second class that provides behavioral health and medical rehabilitation pediatric outpatient services.

(x) No less than $1,250,000 shall be distributed to a cancer treatment center in a township of the second class with a population between 16,000 and 25,000 according to the most recent Federal decennial census in a county of the third class with a population between 350,000 and 370,000 according to the most recent Federal decennial census.

(6) To supplement the money appropriated to the department for medical assistance for workers with disabilities, in addition to the monthly premium under section 1503(b)(1) of the act of June 26, 2001 (P.L.755, No.77), known as the Tobacco Settlement Act, the department may adjust the percentage of the premium upon approval of the Centers for Medicare and Medicaid Services as authorized under Federal requirements. Failure to make payments in accordance with this paragraph or section 1503(b)(1) of the Tobacco Settlement Act shall result in the termination of medical assistance coverage.

(7) Qualifying physician practice plans that received money for fiscal year 2017-2018 shall not receive less than the State appropriation made available to those physician practice plans during fiscal year 2017-2018.

(8) Federal or State money appropriated under the General Appropriation Act of 2023 in accordance with 35 Pa.C.S. § 8107.3 (relating to funding) not used to make payments to hospitals qualifying as Level III trauma centers or seeking accreditation as Level III trauma centers shall be used to make payments to hospitals qualifying as Levels I and II trauma centers.

(9) Qualifying academic medical centers that received money for fiscal year 2017-2018 shall receive the same amount from the State appropriation made available to those academic medical centers during fiscal year 2017-2018.

(10) Money appropriated for medical assistance transportation shall only be utilized as a payment of last resort for transportation for eligible medical assistance recipients.

(11) (Reserved).

(12) From money appropriated for medical assistance long-term living:

(i) No less than the amount distributed in the 2014-2015 fiscal year shall be distributed to a county nursing home located in a home rule county that was formerly a county of the second class A with more than 725 beds and a Medicaid acuity at 0.79 as of August 1, 2015.

(ii) No less than the amount used in the 2020-2021 fiscal year shall be distributed to a nonpublic nursing home located in a county of the first class with more than 395 beds and a Medicaid acuity at 1.06 as of August 1, 2022, to ensure access to necessary nursing care in that county.

(iii) $5,000,000 shall be distributed to a nonpublic nursing home located in a county of the eighth class with more than 119 beds and a Medicaid acuity at 1.11 as of August 1, 2022, to ensure access to necessary nursing home care in that county.

(iv) An additional $500,000 shall be paid in equal payments to nursing facilities which remain open as of the effective date of this section that qualified for supplemental ventilator care and tracheostomy care payments in fiscal year 2014-2015 with a percentage of medical assistance recipient residents who required medically necessary ventilator care or tracheostomy care greater than 90%.

(v) Subject to Federal approval of necessary amendments of the Title XIX State Plan, $16,000,000 is allocated for medical assistance day-one incentive payments to qualified nonpublic nursing facilities under methodology and criteria under section 443.1(7)(vi) of the Human Services Code. The Department of Human Services shall determine a nonpublic nursing facility's overall and medical assistance occupancy rate to qualify for a medical assistance day-one incentive payment for the fiscal year based on a nursing facility's resident day quarter ending December 31, 2019, for the first of two payments and a nursing facility's resident day quarter ending March 31, 2020, for the second of two payments.

(13) (Reserved).

(14) From money appropriated for autism intervention and services:

(i) $600,000 shall be allocated to a behavioral health facility located in a county of the fifth class with a population between 140,000 and 145,000 under the most recent Federal decennial census and shall be distributed to a health system that operates both a general acute care hospital and a behavioral health facility that has a center for autism and developmental disabilities located in a county of the fifth class with a population between 140,000 and 145,000 under the most recent Federal decennial census;

(ii) $300,000 shall be allocated to an institution of higher education that provides autism education and diagnostic curriculum located in a city of the first class that operates a center for autism in a county of the second class A;

(iii) $300,000 shall be allocated to an institution of higher education that provides autism education and diagnostic curriculum and is located in a county of the second class;

(iv) no less than the amount distributed in the 2014-2015 fiscal year shall be allocated for programs to promote the health and fitness of persons with developmental disabilities located in a city of the first class; and

(v) $600,000 shall be allocated for an entity that provides alternative educational services to individuals with autism and developmental disabilities in the county which was most recently designated as a county of the second class A.

(15) (Reserved).

(16) (Reserved).

(17) (Reserved).

(18) Money appropriated for breast cancer screening may be used for women's medical services, including noninvasive contraception supplies.

(19) From the appropriation for 2-1-1 Communications, $750,000 shall be allocated for a Statewide 2-1-1 System Grant Program.

(20) The appropriation for services for the visually impaired shall include the following:

(i) an allocation of $4,084,000 for a Statewide professional services provider association for the blind to provide training and supportive services for individuals who are blind and preschool vision screenings and eye safety education; and

(ii) an allocation of $618,000 to provide specialized services and prevention of blindness services in cities of the first class.

(21) The provisions of 8 U.S.C. §§ 1611 (relating to aliens who are not qualified aliens ineligible for Federal public benefits), 1612 (relating to limited eligibility of qualified aliens for certain Federal programs) and 1642 (relating to verification of eligibility for Federal public benefits) shall apply to payments and providers.

(22) (Reserved).

(23) The Department of Human Services shall not add nonmedically necessary services to the Medical Assistance Program that would result in the need for a supplemental appropriation without the approval of the General Assembly. Each proposed service shall be outlined in the Governor's Executive Budget or subsequent updates provided in writing to the General Assembly.

(24) No later than 12 months after the effective date of this paragraph, the Department of Human Services shall complete a report, based on the information submitted to the department, which analyzes the wages for direct care workers and direct support professionals who provide services under the Department of Human Services' Office of Developmental Programs and Office of Long Term Living. The following shall apply:

(i) The report shall include all of the following:

(A) The average wages paid to direct care workers and direct support professionals under each applicable program.

(B) Whether starting wages for direct care workers and direct support professionals increased from January 1, 2019, through January 1, 2023, including the percentage increase.

(ii) The Department of Human Services shall submit the report to the chairperson and minority chairperson of the Appropriations Committee of the Senate, the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives, the chairperson and minority chairperson of the Health and Human Services Committee of the Senate and the chairperson and minority chairperson of the Human Services Committee of the House of Representatives.

Section 1731 -F.3 . Department of Revenue (Reserved).

Section 1732-F.3. Department of State (Reserved).

Section 1733-F.3. Department of Transportation (Reserved).

Section 1734-F.3. Pennsylvania State Police (Reserved).

Section 1735-F.3. Pennsylvania Emergency Management Agency.

The following shall apply to appropriations for the Pennsylvania Emergency Management Agency:

(1) Money appropriated for search and rescue programs shall be used to support programs related to training working service dogs focusing on rescue and public safety.

(2) Money appropriated for the State Fire Commissioner includes funding for a Statewide recruitment and retention coordinator and regional technical advisors to develop, implement and deliver recruitment and retention training programs and provide technical assistance to local fire organizations and local governments.

(3) Money appropriated for State disaster assistance shall be used to provide individual disaster recovery assistance to assist in the recovery from emergencies and non-Federally declared disasters. Amounts under this paragraph may be used for critical needs assistance and to repair damage to residential properties not compensated by insurance or any other funding sources. The Pennsylvania Emergency Management Agency shall develop guidelines to implement this paragraph and submit the guidelines to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin.

Section 1736-F.3. State-related universities (Reserved).

Section 1737-F.3. State System of Higher Education (Reserved).

Section 1738-F.3. Pennsylvania Higher Education Assistance Agency.

The following shall apply to appropriations for the Pennsylvania Higher Education Assistance Agency:

(1) The Pennsylvania Higher Education Assistance Agency shall allocate $500,000 from the Higher Education Assistance Fund for the Cheyney University Keystone Academy.

(2) From money appropriated for payment of education assistance grants, the amount of $1,000,000 shall be allocated to a State-owned university located in Tioga County for merit scholarships.

(3) From money appropriated for Pennsylvania Internship Program grants, funds may be used for internship and seminar programs.

Section 1739-F.3. Thaddeus Stevens College of Technology.

The following shall apply to appropriations for the Thaddeus Stevens College of Technology:

(1) From funds appropriated for Thaddeus Stevens College of Technology, the President of the college shall cause to be prepared and submitted to the Secretary of Education, the President pro tempore of the Senate, the Speaker of the House of Representatives, the Majority Leader and the Minority Leader of the Senate, the Majority Leader and the Minority Leader of the House of Representatives, the chairperson and minority chairperson of the Education Committee of the Senate and the chairperson and minority chairperson of the Education Committee of the House of Representatives a comprehensive report outlining the use of funds appropriated, to specifically include the strategies and use of funds to expand student enrollment.

(2) (Reserved).

Section 1740-F.3. Pennsylvania Historical and Museum Commission (Reserved).

Section 1741-F.3. Environmental Hearing Board (Reserved).

Section 1742-F.3. Health Care Cost Containment Council (Reserved).

Section 1743-F.3. State Ethics Commission (Reserved).

Section 1744-F.3. Commonwealth Financing Authority (Reserved).

SUBARTICLE C

STATE GOVERNMENT SUPPORT AGENCIES

Section 1751-F.3. Legislative Reference Bureau (Reserved).

Section 1752-F.3. Legislative Budget and Finance Committee (Reserved).

Section 1753-F.3. Legislative Data Processing Committee (Reserved).

Section 1754-F.3. Joint State Government Commission (Reserved).

Section 1755-F.3. Local Government Commission (Reserved).

Section 1756-F.3. Legislative Audit Advisory Commission (Reserved).

Section 1757-F.3. Independent Regulatory Review Commission (Reserved).

Section 1758-F.3. Capitol Preservation Committee (Reserved).

Section 1759-F.3. Pennsylvania Commission on Sentencing (Reserved).

Section 1760-F.3. Center for Rural Pennsylvania (Reserved).

Section 1761-F.3. Commonwealth Mail Processing Center (Reserved).

Section 1762-F.3. Legislative Reapportionment Commission (Reserved).

Section 1763-F.3. Independent Fiscal Office (Reserved).

SUBARTICLE D

JUDICIAL DEPARTMENT

Section 1771-F.3. Supreme Court (Reserved).

Section 1772-F.3. Superior Court (Reserved).

Section 1773-F.3. Commonwealth Court (Reserved).

Section 1774-F.3. Courts of common pleas (Reserved).

Section 1775-F.3. Community courts; magisterial district judges (Reserved).

Section 1776-F.3. Philadelphia Municipal Court (Reserved).

Section 1777-F.3. Judicial Conduct Board (Reserved).

Section 1778-F.3. Court of Judicial Discipline (Reserved).

Section 1779-F.3. Juror cost reimbursement (Reserved).

Section 1780-F.3. County court reimbursement (Reserved).

SUBARTICLE E

GENERAL ASSEMBLY

(Reserved)

ARTICLE XVII-F.4

2023-2024 RESTRICTIONS ON APPROPRIATIONS

FOR FUNDS AND ACCOUNTS

Section 1701-F.4. Applicability.

Except as specifically provided in this article, this article applies to the General Appropriation Act of 2023 and all other appropriation acts of 2023.

Section 1702-F.4. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"General Appropriation Act of 2023." The act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023.

Section 1703-F.4. State Lottery Fund.

The following apply:

(1) Money appropriated for PENNCARE may not be utilized for administrative costs by the Department of Aging.

(2) (Reserved).

Section 1704-F.4. Tobacco Settlement Fund (Reserved).

Section 1705-F.4. Judicial Computer System Augmentation Account (Reserved).

Section 1706-F.4. Emergency Medical Services Operating Fund (Reserved).

Section 1707-F.4. The State Stores Fund (Reserved).

Section 1708-F.4. Motor License Fund (Reserved).

Section 1709-F.4. Aviation Restricted Account (Reserved).

Section 1710-F.4. Hazardous Material Response Fund (Reserved).

Section 1711-F.4. Milk Marketing Fund (Reserved).

Section 1712-F.4. HOME Investment Trust Fund (Reserved).

Section 1713-F.4. Tuition Account Guaranteed Savings Program Fund (Reserved).

Section 1714-F.4. Banking Fund (Reserved).

Section 1715-F.4. Firearm Records Check Fund (Reserved).

Section 1716 -F.4 . Ben Franklin Technology Development Authority Fund (Reserved).

Section 1717 -F.4 . Oil and Gas Lease Fund (Reserved).

Section 1718 -F.4 . Home Improvement Account (Reserved).

Section 1719 -F.4 . Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund (Reserved).

Section 1720 -F.4 . Insurance Regulation and Oversight Fund (Reserved).

Section 1721 -F.4 . Pennsylvania Race Horse Development Restricted Receipts Account (Reserved).

Section 1722 -F.4 . Justice Reinvestment Fund (Reserved).

Section 1723 -F.4 . Multimodal Transportation Fund (Reserved).

Section 1724 -F.4 . State Racing Fund (Reserved).

Section 1725 -F.4 . ABLE Savings Program Fund (Reserved).

Section 1726 -F.4 . Tourism Promotion Fund (Reserved).

Section 1727-F.4. Enhanced Revenue Collection Account (Reserved).

Section 1728 -F.4 . (Reserved).

Section 1729 -F.4 . Opioid Settlement Restricted Account (Reserved).

Section 1730 -F.4 . COVID-19 Response Restricted Account (Reserved).

Section 1731 -F.4 . Pennsylvania Preferred ® Trademark Licensing Fund.

Notwithstanding 3 Pa.C.S. § 4616 (relating to Pennsylvania Preferred® Trademark and Pennsylvania Preferred Organic® Trademark Licensing Fund), the Department of Agriculture may use money deposited into the Pennsylvania Preferred® Trademark and Pennsylvania Preferred Organic® Trademark Licensing Fund to promote one or more of the funding objectives under 3 Pa.C.S. § 4616(c) through the awarding of grants.

Section 1732-F.4. Agricultural Conservation Easement Purchase Fund.

In addition to the uses provided in section 7.3 of the act of June 18, 1982 (P.L.549, No.159), entitled "An act providing for the administration of certain Commonwealth farmland within the Department of Agriculture," the department may use up to a total of $165,000 in the Agricultural Conservation Easement Purchase Fund under section 7.1 of the act of June 18, 1982 (P.L.549, No.159), entitled "An act providing for the administration of certain Commonwealth farmland within the Department of Agriculture," to issue grants not to exceed $5,000 each for succession planning to ensure that agricultural operations continue on land subject to agricultural conservation easements. The department, in consultation with the State Agricultural Land Preservation Board, shall establish eligibility criteria for awarding grants under this section.

Section 1732.1-F.4. School Safety and Security Fund.

The Pennsylvania Commission on Crime and Delinquency shall use $5,000,000 from the School Safety and Security Fund for grants to implement innovative school safety and security initiatives.

Section 1733-F.4. Restricted receipt accounts.

(a) Authority.--The Secretary of the Budget may create restricted receipt accounts for the purpose of administering Federal grants only for the purposes designated in this section.

(b) Department of Community and Economic Development.--The following restricted receipt accounts may be established for the Department of Community and Economic Development:

(1) ARC Housing Revolving Loan Program.

(2) Brownfields Revolving Loan Fund.

(c) Department of Conservation and Natural Resources.--The following restricted receipt accounts may be established for the Department of Conservation and Natural Resources:

(1) Federal Aid to volunteer fire companies.

(2) Land and Water Conservation Fund Act of 1965 (Public Law 88-578, 16 U.S.C. § 460l-4 et seq.).

(3) National Forest Reserve Allotment.

(d) Department of Education.--The following restricted receipt accounts may be established for the Department of Education:

(1) Education of the Disabled - Part C.

(2) LSTA - Library Grants.

(3) The Pennsylvania State University Federal Aid.

(4) Emergency Immigration Education Assistance.

(5) Education of the Disabled - Part D.

(6) Homeless Adult Assistance Program.

(7) Severely Handicapped.

(8) Medical Assistance Reimbursements to Local Education Agencies.

(e) Department of Environmental Protection.--The following restricted receipt accounts may be established for the Department of Environmental Protection:

(1) Federal Water Resources Planning Act.

(2) Flood Control Payments.

(3) Soil and Water Conservation Act - Inventory of Programs.

(f) Department of Drug and Alcohol Programs.--The following restricted receipt accounts may be established for the Department of Drug and Alcohol Programs:

(1) Share Loan Program.

(2) (Reserved).

(g) Department of Transportation.--The following restricted receipt accounts may be established for the Department of Transportation:

(1) Capital Assistance Elderly and Handicapped Programs.

(2) Railroad Rehabilitation and Improvement Assistance.

(3) Ridesharing/Van Pool Program - Acquisition.

(h) Pennsylvania Emergency Management Agency.--The following restricted receipt accounts may be established for the Pennsylvania Emergency Management Agency:

(1) Receipts from Federal Government - Disaster Relief - Disaster Relief Assistance to State and Political Subdivisions.

(2) (Reserved).

(i) Pennsylvania Historical and Museum Commission.--The following restricted receipt accounts may be established for the Pennsylvania Historical and Museum Commission:

(1) Federal Grant - National Historic Preservation Act.

(2) (Reserved).

(j) Executive offices.--The following restricted receipt accounts may be established for the executive offices:

(1) Retired Employees Medicare Part D.

(2) Justice Assistance.

(3) Juvenile Accountability Incentive.

(4) Early Retiree Reinsurance Program.

Section 1734-F.4. Fund transfers.

(a) Transfer to Environmental Stewardship Fund.--From money received under the authority of Article III of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, the sum of $10,538,000 shall be transferred to the Environmental Stewardship Fund.

(b) Transfer to Surface Mining Conservation and Reclamation Fund.--From money received under the authority of Article III of the Tax Reform Code of 1971, the sum of $4,000,000 shall be transferred to the Surface Mining Conservation and Reclamation Fund.

(c) Transfer to General Fund.--From money deposited into the Medical Marijuana Program Fund, $31,900,000 shall be transferred to the General Fund.

ARTICLE XVII-F.5

2023-2024 FUND TRANSFERS

Section 1701-F.5. Applicability.

Except as specifically provided in this article, this article applies to the General Appropriation Act of 2023.

Section 1702-F.5. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"General Appropriation Act of 2023." The act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023.

Section 1734-F.5. Fund transfers.

(a) Transfer within Higher Education Assistance Fund.--The sum of $8,551,000 shall be transferred from the SciTech and GI Bill Restricted Revenue Account in the Higher Education Assistance Fund to the State Grants Restricted Revenue Account in the Higher Education Assistance Fund.

(b) (Reserved).

Section 1735-F.5. (Reserved).

ARTICLE XVII-F.6

PRIOR YEAR APPROPRIATIONS

Section 1701-F.6. Definitions.

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"General Appropriation Act of 2023." The act of August 3, 2023 (P.L.471, No.1A), known as the General Appropriation Act of 2023.

Section 1702-F.6. (Reserved).

Section 1703-F.6. Construction with prior year appropriation acts.

An appropriation in Part LI of the General Appropriation Act of 2023 which is the same or similar to an appropriation in the act of July 8, 2022 (P.L.2191, No.1A), known as the General Appropriation Act of 2022, shall replace that appropriation. Money which has been appropriated and expended under the General Appropriation Act of 2022 shall be deducted from the corresponding appropriation in Part LI of the General Appropriation Act of 2023.

Section 33. Repeals are as follows:

(1) The General Assembly finds that the repeal under paragraph (2) is necessary to effectuate the addition of Article XVI-V of the act.

(2) The act of November 24, 2015 (P.L.232, No.64), known as the Pennsylvania Long-Term Care Council Act, is repealed.

(3) The General Assembly finds that the repeal under paragraph (4) is necessary to effectuate the addition of Article XVI-W of the act.

(4) Article XIX-I of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is repealed.

(5) The General Assembly finds that the repeal under paragraph (6) is necessary to effectuate the addition of Subarticle E of Article XVII-A.2 of the act.

(6) Section 301.9(e) of the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the Unemployment Compensation Law, is repealed to the extent of any inconsistency with Subarticle E of Article XVII-A.2 of the act.

(7) The General Assembly finds that the repeal under paragraph (8) is necessary to effectuate the addition of section 102-K(a) of the act.

(8) The provisions of 35 Pa.C.S. § 5398 are repealed.

Section 34. Continuation is as follows:

(1) The addition of Article XVI-V of the act is a continuation of the act of November 24, 2015 (P.L.232, No.64), known as the Pennsylvania Long-Term Care Council Act. Except as otherwise provided in Article XVI-V of the act, all activities initiated under the Pennsylvania Long-Term Care Council Act shall continue and remain in full force and effect and may be completed under Article XVI-V of the act. Orders, regulations, rules and decisions which were made under the Pennsylvania Long-Term Care Council Act and which are in effect on the effective date of section 33(2) of this act shall remain in full force and effect until revoked, vacated or modified under Article XVI-V of the act. Contracts, obligations and collective bargaining agreements entered into under the Pennsylvania Long-Term Care Council Act are not affected nor impaired by the repeal of the Pennsylvania Long-Term Care Council Act.

(2) Except as specified in paragraph (3), any difference in language between Article XVI-V of the act and the Pennsylvania Long-Term Care Council Act is not intended to change or affect the legislative intent, judicial construction or administration and implementation of the Pennsylvania Long-Term Care Council Act.

(3) Paragraph (2) does not apply to the addition of section 1602-V(b)(10)(xii) of the act.

(4) The addition of Article XVI-W of the act is a continuation of Article XIX-I of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. Except as otherwise provided in Article XVI-W of the act, all activities initiated under Article XIX-I of the Tax Reform Code of 1971 shall continue and remain in full force and effect and may be completed under Article XVI-W of the act. Orders, regulations, rules and decisions which were made under Article XIX-I of the Tax Reform Code of 1971 and which are in effect on the effective date of section 33(4) of this act shall remain in full force and effect until revoked, vacated or modified under Article XVI-W of the act. Contracts, obligations and collective bargaining agreements entered into under Article XIX-I of the Tax Reform Code of 1971 are not affected nor impaired by the repeal of Article XIX-I of the Tax Reform Code of 1971.

(5) Except as specified in paragraph (6), any difference in language between Article XVI-W of the act and Article XIX-I of the Tax Reform Code of 1971 is not intended to change or affect the legislative intent, judicial construction or administration and implementation of Article XIX-I of the Tax Reform Code of 1971.

(6) Paragraph (5) does not apply to the following:

(i) The addition of the definitions of "resident individual" and "taxable year" in section 1602-W of the act.

(ii) The addition of sections 1603-W(b) and (c) and 1605.1-W of the act.

Section 34.1. If the addition of section 102-K(a) of the act takes effect after January 31, 2024, the addition of section 102-K(a) of the act shall apply retroactively to January 31, 2024.

Section 35. The addition of section 1729-E(a)(8) of the act shall be retroactive to July 1, 2023.

Section 36. The addition of section 202.3 of the act shall apply to taxable years beginning after December 31, 2022.

Section 37. This act shall take effect as follows:

(1) The addition of section 1719-E(c.1) of the act shall take effect in 60 days.

(2) The remainder of this act shall take effect immediately.

APPROVED--The 13th day of December, A.D. 2023.

JOSH SHAPIRO

Pennsylvania Act 2023-34 — FISCAL CODE - OMNIBUS AMENDMENTS

Act text

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