civus
BillENACTED

Bill 250195

Amending Chapter 19-1500 of The Philadelphia Code, entitled “Wage and Net Profits Tax,” by revising certain tax rates, under certain terms and conditions.

Introduced Mar 13, 2025Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Council President JohnsonCouncilmember Gilmore Richardson

How members voted

  1. Vote on Jun 12, 2025 · CITY COUNCIL

    Aye (15)

    Councilmember BassCouncilmember DriscollCouncilmember GauthierCouncilmember Gilmore RichardsonCouncilmember HarrityCouncilmember JonesCouncilmember LozadaCouncilmember O'NeillCouncilmember PhillipsCouncilmember SquillaCouncilmember ThomasCouncilmember AhmadCouncilmember LandauCouncilmember YoungCouncil President Johnson

    Nay (1)

    Councilmember Brooks

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “Yes. For the record, 250621 Councilmember Rue Landau, nay. Would the Clerk please read the title of Bill No. 250195.”

    Council President Johnson · Stated Meeting, June 12, 2025 · Jun 12, 2025 · official transcript, this passage

  2. “The Whole to which were referred the following bills and resolutions: Bill No. 250195, an ordinance amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax" by revising certain taxes, under certain terms and conditions. Bill No. 250199, an ordinance amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes" to revise tax rates and end certain exclusi…”

    Chief Clerk · Stated Meeting, June 5, 2025 · Jun 5, 2025 · official transcript, this passage

Status timeline

  1. Mar 13, 2025
    Introduced and Referred · CITY COUNCIL

    This Bill was Introduced and Referred.to the Committee of the Whole

  2. Mar 25, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  3. Mar 25, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  4. Mar 25, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  5. Mar 26, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  6. Mar 26, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  7. Apr 1, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  8. Apr 1, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  9. Apr 1, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  10. Apr 2, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  11. Apr 2, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  12. Apr 2, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  13. Apr 8, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  14. Apr 8, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  15. Apr 9, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  16. Apr 9, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  17. Apr 15, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  18. Apr 15, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  19. Apr 16, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  20. Apr 16, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  21. Apr 16, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  22. Apr 23, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  23. Apr 23, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  24. Apr 23, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  25. Apr 29, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  26. Apr 29, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  27. Apr 29, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  28. Apr 30, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  29. Apr 30, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  30. Apr 30, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  31. May 2, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  32. May 2, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  33. May 2, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  34. May 5, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  35. May 5, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  36. May 5, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  37. May 6, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  38. May 6, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  39. May 6, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  40. May 7, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  41. May 7, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  42. May 7, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  43. May 13, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  44. May 13, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  45. May 13, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  46. May 14, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  47. May 14, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  48. Jun 4, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  49. Jun 4, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  50. Jun 4, 2025
    RECESSED · Committee of the Whole

    This Bill was RECESSED.

  51. Jun 5, 2025
    HEARING NOTICES SENT · Committee of the Whole

    This Bill was HEARING NOTICES SENT.

  52. Jun 5, 2025
    HEARING HELD · Committee of the Whole

    This Bill was HEARING HELD.

  53. Jun 5, 2025
    REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole

    This Bill was REPORTED FAVORABLY, RULE SUSPENSION REQUESTED.

  54. Jun 5, 2025
    SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL

    This Bill was SUSPEND THE RULES OF THE COUNCIL.

  55. Jun 5, 2025
    ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL

    This Bill was ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR.

  56. Jun 5, 2025
    READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL

    This Bill was READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR.

  57. Jun 12, 2025
    READ AND PASSED · CITY COUNCIL

    Recorded result: Pass

    A motion was made that this Bill be READ AND PASSED. The motion carried by the following vote:

  58. Jun 13, 2025
    SIGNED · MAYOR

    This Bill was SIGNED.

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

Read the full text as published

..Title Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by revising certain tax rates, under certain terms and conditions. ..Body THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS: SECTION 1. Chapter 19-1500 of The Philadelphia Code is hereby amended as follows: CHAPTER 19-1500. WAGE AND NET PROFITS TAX * * * �19-1502. Imposition of Tax. (1) Tax On Salaries, Wages, Commissions And Other Compensation. (a) Residents. An annual tax on salaries, wages, commissions and other compensation earned by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * [July 1, 2023, and thereafter] July 1, 2023 through June 30, 2025 2.25% July 1, 2025 through June 30, 2026 2.24% July 1, 2026 through June 30, 2027 2.235% July 1, 2027 through June 30, 2028 2.23% July 1, 2028 through June 30, 2029 2.22% July 1, 2029, and thereafter 2.20% (b) Non-Residents. An annual tax on salaries, wages, commissions and other compensation earned by non-residents of Philadelphia for work done or services performed or rendered in Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * [July 1, 2022, and thereafter] July 1, 2022 through June 30, 2025 3.44% July 1, 2025 through June 30, 2026 3.43% July 1, 2026 through June 30, 2027 3.425% July 1, 2027 through June 30, 2028 3.42% July 1, 2028 through June 30, 2029 3.41% July 1, 2029, and thereafter 3.39% * * * (2) Tax On Net Profits Earned In Businesses, Professions Or Other Activities. (a) Residents. An annual tax on the net profits earned in businesses, professions or other activities conducted by residents of Philadelphia is imposed for general revenue purposes for the following periods at the following rates: * * * [January 1, 2023, and thereafter] January 1, 2023 through December 31, 2024 2.25% January 1, 2025 through December 31, 2025 2.24% January 1, 2026 through December 31, 2026 2.235% January 1, 2027 through December 31, 2027 2.23% January 1, 2028 through December 31, 2028 2.22% January 1, 2029, and thereafter 2.20% * * * (b) An annual tax on the net profits earned in businesses, professions or other activities conducted in Philadelphia by non-residents is imposed for general revenue purposes for the following periods at the following rates: * * * [January 1, 2022, and thereafter] January 1, 2022 through December 31, 2024 3.44% January 1, 2025 through December 31, 2025 3.43% January 1, 2026 through December 31, 2026 3.425% January 1, 2027 through December 31, 2027 3.42% January 1, 2028 through December 31, 2028 3.41% January 1, 2029, and thereafter 3.39% * * * ..End 2