Pennsylvania Senate Bill SB441

Pennsylvania 2025-2026 Regular Session

• Introduced: 3/14/25
• Refer: 3/14/25

Caption

In table games, further providing for table game taxes; and making a repeal.

Summary

SB441 amends Pennsylvania’s gaming law to change where a specific table games tax is deposited. Under current law, the tax on table games is directed to the General Fund; this bill redirects that revenue to the Property Tax Relief Fund instead. The measure also includes a conforming repeal of an inconsistent provision in the Tax Reform Code of 1971 so the statutes align with the new deposit requirement. The bill is narrowly focused on the distribution of gaming tax revenue rather than on the tax rate itself or on table game operations. It would take effect 60 days after enactment. In practical terms, the bill would shift casino table game tax receipts away from general state spending and toward property tax relief purposes, potentially affecting how the Commonwealth funds property tax reduction programs.

Impact

SB441 would amend 4 Pa.C.S. § 13A62(b)(3) in Title 4 of the Pennsylvania Consolidated Statutes to require that table game tax revenue be deposited into the Property Tax Relief Fund instead of the General Fund. It also repeals, to the extent inconsistent, section 2502.1 of the Tax Reform Code of 1971. The bill therefore changes the statutory destination of gaming tax receipts and may increase resources available for property tax relief while reducing revenue flowing to the General Fund.

Sentiment

No committee transcript or recorded vote information was provided, so there is no direct evidence of debate or partisan division in the available materials. Based on the bill’s sponsors and its subject matter, the proposal appears to be a targeted fiscal policy change rather than a controversial regulatory overhaul. The overall tone of the bill text is technical and administrative, suggesting a focused effort to redirect existing revenue rather than create a new tax or expand gaming authority.

Contention

The main point of potential contention is the tradeoff between the General Fund and the Property Tax Relief Fund. Supporters are likely to favor dedicating table game tax revenue to property tax relief, while opponents may object to diverting money away from general state revenues that support broader budget priorities. Because the bill does not change gaming rules or tax rates, any disagreement is likely to center on fiscal allocation and the policy choice of earmarking revenue rather than on gambling regulation itself.