Senate Bill 1307 Printer's Number 1668

PENNSYLVANIA, May 1 - PRINTER'S NO. 1668

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1307

Session of

2026

INTRODUCED BY BAKER, COSTA, KANE AND MILLER, MAY 1, 2026

REFERRED TO FINANCE, MAY 1, 2026

AN ACT

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

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," providing for Historic Barn Preservation Tax

Credit and for regulations; and imposing powers and duties on

the Department of Community and Economic Development.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

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

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

read:

ARTICLE XIX-L

HISTORIC BARN PRESERVATION TAX CREDIT

Section 1901-L. Scope of article.

This article establishes the Historic Barn Preservation Tax

Credit.

Section 1902-L. Definitions.

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