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Mackenzie Legislation Reforms Tax Code, Strengthens Education

HARRISBURG – The Pennsylvania House tonight approved legislation sponsored by Rep. Ryan Mackenzie (R-Berks/Lehigh) that would close the Delaware loophole, make the state’s tax code friendlier to job creators and strengthen the state’s commitment to public education.  It also would aid local volunteer fire and rescue companies.

House Bill 465, which serves as the underpinning of the state budget’s tax provisions, was approved by a vote of 119 to 83.  

“My legislation closes tax loopholes that have cost Pennsylvania millions in lost revenue,” said Mackenzie.  “The proceeds from closing these loopholes, like the Delaware loophole, will allow us to reduce other tax rates and eliminate other taxes that have inhibited job growth.”

One provision in the legislation will eliminate the inheritance tax on Pennsylvania’s small family-owned businesses.  Another provision will allow for a deduction of $5,000 for start-up businesses in their first year.   Both will help small businesses to expand and grow.

On the education front, the Mackenzie bill increases investments in the state’s most struggling schools and extends the Educational Opportunity Scholarship Tax Credit.

Mackenzie initially authored the legislation to aid volunteer fire and volunteer rescue companies, after a local fire company was hit with a $15,000 tax bill on a transfer of real estate.  The approved measure exempts such organizations from the realty transfer tax when merging or consolidating, or when they conduct a normal sale or acquisition of real estate.

“The first responder organizations are tasked with protecting the public during disasters and emergencies. They shouldn’t be spending their resources on paying state taxes,” said Mackenzie.  “My legislation allows volunteer fire and volunteer rescue groups to make the appropriate real estate transactions they need to in order to serve the public without diverting precious resources from public safety.”

For more information about this legislation, please visit or

Representative Ryan Mackenzie
134th District
Pennsylvania House of Representatives
Media Contact:  Ryan Travis
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