Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1852

Introduced
9/9/25  

Caption

In hotel occupancy tax, further providing for Tourism Promotion Fund.

Impact

The changes introduced by HB1852 aim to ensure that substantial portions of the funds are dedicated to tourism promotion. Starting from the 2025-2026 fiscal year, the allocation includes $10 million specifically for tourism promotion, with additional proportions directed toward the Pennsylvania Historical and Museum Commission and the Pennsylvania Council on the Arts. This legislative development is expected to bolster state-supported tourism efforts and enhance the funding available for cultural and artistic initiatives that contribute to Pennsylvania's tourism landscape.

Summary

House Bill 1852 amends the Tax Reform Code of 1971 concerning the hotel occupancy tax, specifically addressing the allocation of funds collected through this tax for promoting tourism in Pennsylvania. The bill establishes the Tourism Promotion Fund, into which taxes collected by booking agents on accommodation fees will be deposited. This fund aims to allocate resources efficiently to stimulate tourism across the state, thus recognizing the vital role that the tourism sector plays in Pennsylvania's economy. The act is set to take effect on July 1, 2025, or immediately after its passage, signaling a forward-looking approach to tourism funding.

Sentiment

Overall, the sentiment surrounding HB1852 appears largely positive, viewed as a constructive step toward enhancing Pennsylvania's tourism infrastructure. Supporters recognize the potential economic benefits associated with increased funding for tourism initiatives, suggesting that well-resourced promotional efforts could lead to heightened visitor numbers and associated economic activity. However, the pressure to allocate funds judiciously raises concerns about the sustainability of the tourism promotion efforts in light of reliance on occupancy taxes, which might fluctuate based on various economic factors.

Contention

While the bill is generally supported for promoting tourism, there are concerns about the distribution mechanism of the funds. Specific limitations are placed on how much a single recipient can receive, which some stakeholders argue could dilute the effectiveness of funding for significant tourism projects. Moreover, the restriction against using funds for capital projects or related structures might lead to criticism from local entities eager for tangible improvements that directly enhance visitor experiences.

Companion Bills

No companion bills found.

Previously Filed As

PA SB994

In hotel occupancy tax, further providing for Tourism Promotion Fund.

PA HB2082

In hotel occupancy tax, further providing for imposition of tax.

PA SB1105

In hotel tax, further providing for hotel room rental tax in third through eighth class counties.

PA SB3380

Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

PA SF2441

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(Formerly SSB 3114.)

PA SSB3114

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(See SF 2441.)

PA HB2083

In hotel tax, further providing for hotel room rental tax in third through eighth class counties and providing for uniform hotel tax report and forms.

PA A1460

Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

PA S871

Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

PA A09098

Relates to the use of revenues from hotel or motel taxes in the county of Essex for the use of tourism promotion and development and economic development.

Similar Bills

No similar bills found.