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Philadelphia Business Donors Get Tax Breaks for Contributing to City Schools Fund

Official:Amending Section 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes," to add a new subsection, "School District Sponsorship Credit," providing a credit for certain contributions; all under certain terms and conditions.

Sponsor: Councilmember Reynolds Brown

Introduced: April 16, 2015

: Committee on Finance

business education taxation

No one voted on this bill

This bill was introduced in the 2012–2015 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 adds a new tax credit for businesses that contribute to the Philadelphia School District. Businesses can receive $1 in tax credits for every $5 they donate. The total amount of credits available each year is capped at $5 million.

What This Bill Does

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

Creates a new tax credit, known as the "School District Sponsorship Credit", for businesses that contribute to the Philadelphia School District.
Provides a $1 tax credit for every $5 donated to the District, with a maximum annual credit cap of $5 million.
Requires businesses to enter into a contribution agreement with the City in order to be eligible for the tax credit, with a minimum annual contribution of $25,000 in cash.
Allows businesses to carry forward any unused tax credit for up to three years from the year of the contribution.