Localmedium impact · 5/10substantive020182

Council Proposes Relief From City Taxes For Thousands Of Low-Income Philadelphians

Official:Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by providing relief from said taxes to certain low income persons, all under certain terms and conditions.

Sponsor: Councilmember Cohen

Introduced: March 21, 2002

: Committee of the Whole

housing poverty taxation

No one voted on this bill

This bill was introduced in the 2000–2003 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.

That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.

Plain-Language Summary

This bill amends Philadelphia's Wage and Net Profits Tax law to provide tax relief for low-income individuals who qualify under state poverty income laws.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Individuals who qualify for a total or partial refund of state taxes due to poverty income will also be eligible for a total or partial refund of Philadelphia's Wage and Net Profits Tax.
The eligibility for tax relief is based on state poverty income laws, as defined in Section 304 of the Tax Reform Code of 1971.
The bill adds a new section (19-1507) to the Philadelphia Code to specify the conditions under which tax relief will be granted to low-income individuals.
The bill does not mention any financial commitments or appropriations, but it is assumed that the City of Philadelphia will process tax refunds for eligible individuals as part of its existing tax collection and refund processes.