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."
HB1495 repeals a 1921 Pennsylvania law that imposed a state tax on anthracite coal and established procedures for assessing, collecting, and enforcing that tax. The bill is narrowly drafted: it does not create a new tax or regulatory program, but instead removes the old anthracite coal tax statute from the books. The measure also provides that it takes effect 60 days after enactment.
The repealed 1921 act had required mine, washery, and screening operators to report coal production and pay a tax on anthracite coal, with penalties, interest, audit authority, and misdemeanor liability for false or missing reports. By repealing that act, HB1495 would eliminate those statutory tax obligations and enforcement provisions for anthracite coal going forward, while leaving any taxes already imposed or owed under the old law subject to collection if applicable. The bill therefore affects coal producers and related operators, as well as the state agencies that historically administered the tax, by removing a long-dormant revenue statute from Pennsylvania law.
HB1495 would repeal the Pennsylvania statute codified as the 1921 anthracite coal tax law, including its assessment, reporting, penalty, interest, and criminal enforcement provisions. In practical terms, it would remove an obsolete tax framework from state law and eliminate any continuing legal authority under that act to impose new anthracite coal tax assessments. The bill does not appear to amend other tax statutes or create replacement revenue provisions.
No committee transcript or vote record was provided, so there is no direct evidence of debate, amendments, or recorded support/opposition. Based on the text alone, the bill appears technical and noncontroversial in nature, focused on repealing an outdated statute rather than changing current tax policy. The absence of recorded votes or discussion suggests the measure may have been treated as a housekeeping or cleanup bill.
Because no hearing transcript or voting history is available, no specific points of contention can be identified from the provided materials. Potential areas of concern, if raised, would likely involve whether the repeal has any effect on outstanding liabilities under the old law, whether it has symbolic significance for coal policy, or whether any residual revenue or enforcement authority should be preserved. However, none of those issues are documented in the available record.