Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB2142

Introduced
1/14/26  

Caption

Repealing the act of June 9, 1936 (Sp.Sess.1, P.L.13, No.4), entitled "An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board."

Impact

The implications of HB2142 may have considerable effects on state revenue, as the emergency state tax on liquors has historically contributed to the General Fund. While proponents of the repeal may argue for the reduction of burdens on consumers and businesses, there are concerns about the loss of a steady revenue stream for state operations. The discussions around the potential loss of funds could ignite debates regarding alternative means of generating revenue to fill the gap left by the repeal. Moreover, the absence of this tax could encourage new business opportunities and possibly lower prices for consumers.

Summary

House Bill 2142 aims to repeal the act from June 9, 1936, which imposed an emergency state tax on liquor sold by the Pennsylvania Liquor Control Board. The bill focuses on eliminating the tax that has been a source of revenue for the state for many decades. By repealing this act, HB2142 intends to streamline the regulatory environment surrounding liquor sales within Pennsylvania, potentially aligning it with contemporary fiscal strategies and market needs. This legislative move signals a shift in the state's priorities regarding taxation on alcoholic beverages and the operational dynamics of the Liquor Control Board.

Contention

Opponents of HB2142 might express concerns over the financial repercussions for programs and services funded through the revenue generated by the liquor tax. Voting on the bill may showcase a division among legislators, reflecting broader ideological differences regarding taxation and regulation of alcohol within the state. While some legislators may be advocating for economic freedom and less government intervention, others might argue that the bill overlooks the historical rationale for liquor taxation and its role in state funding. As discussions unfold, potential amendments or stipulations could arise in order to address these contentious points.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1173

In Pennsylvania Liquor Control Board, further providing for enforcement.

PA HB1468

In Pennsylvania Liquor Stores, further providing for sales by Pennsylvania Liquor Stores.

PA SB519

In Pennsylvania Liquor Stores, further providing for sales by Pennsylvania Liquor Stores.

PA SB241

In Pennsylvania Liquor Control Board, providing for expungement of citations regarding COVID-19 protocols.

PA HB450

In Pennsylvania Liquor Control Board, providing for amnesty for disciplinary actions regarding COVID-19 protocols.

PA HB885

In Pennsylvania Liquor Stores, further providing for sales by Pennsylvania Liquor Stores; and, in licenses and regulations and liquor, alcohol and malt and brewed beverages, further providing for malt and brewed beverages manufacturers', distributors' and importing distributors' licenses.

PA HB434

Providing for the Ebony Alert System; imposing duties on the Pennsylvania State Police; and imposing a penalty.

PA HB1495

Repealing the act of May 11, 1921 (P.L.479, No.225), entitled "An act imposing a State tax on anthracite coal; providing for the assessment and collection thereof; and providing penalties for the violation of this act."

PA HB354

Providing for "What Is Your Pennsylvania Story" guidelines for school entities; and imposing duties on the Department of Education.

PA HB2054

Providing for temporary operational and financial assistance; and imposing duties on the Pennsylvania Emergency Management Agency, the Pennsylvania State Police and the Office of State Treasurer.

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PA SB358

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PA HR136

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