PRINTER'S NO. 1551
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1389
Session of
2023
INTRODUCED BY SHUSTERMAN, HILL-EVANS, MADDEN, CIRESI, SANCHEZ,
SIEGEL, NEILSON, BRIGGS, CONKLIN AND GREEN, JUNE 13, 2023
REFERRED TO COMMITTEE ON TOURISM AND ECONOMIC AND RECREATIONAL
DEVELOPMENT, JUNE 13, 2023
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," in sales and use tax, further providing for
Tourism Promotion Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 212(c.2) and (d) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 212. Tourism Promotion Fund.--* * *
(c.2) The following shall apply:
(1) No more than fifty per cent of the [funds] money
available for disbursement under subsection (b) may be
distributed for the purposes of promotion or marketing
operations of a tourism entity or for special events or grants,
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including grants for destination marketing.
(2) [Funding] Except for destination marketing grants, money
for the promotion or marketing operations of a tourism entity,
special events or grants shall require a fifty per cent cash or
in-kind match.
(3) A single recipient of [funding] money under paragraph
(2) may not be awarded more than fifteen per cent of the total
[funds] money available for disbursement under subsection (b).
This paragraph shall not apply to contracts entered into by the
department for Statewide tourism promotion or marketing.
* * *
(d) 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:
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Destination marketing." Marketing in the travel industry
that promotes a specific location and the location's benefits
instead of the product or service that a company offers.
"Fund." The Tourism Promotion Fund established under
subsection (a).
"Promoting tourism." Activities and expenditures designed to
increase tourism, including, but not limited to, the following:
(1) Advertising, publicizing or otherwise distributing
information for the purpose of attracting and welcoming
tourists.
(2) Developing strategies to expand tourism.
(3) Funding the promotion or marketing operations of a
tourism entity.
(4) Funding marketing and operations of special events and
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festivals designed to attract tourists.
"Tourism entity." A "tourism promotion agency" as defined in
section 2 of the act of July 4, 2008 (P.L.621, No.50), known as
the "Tourism Promotion Act," destination marketing organization
or regional attractions marketing agency.
Section 2. This act shall take effect in 60 days.
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