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, 2025Introduced and Referred · CITY COUNCIL
  2. Mar 25, 2025HEARING NOTICES SENT · Committee of the Whole
  3. Mar 25, 2025RECESSED · Committee of the Whole
  4. Mar 25, 2025HEARING HELD · Committee of the Whole
  5. Mar 26, 2025HEARING HELD · Committee of the Whole
  6. Mar 26, 2025RECESSED · Committee of the Whole
  7. Apr 1, 2025HEARING NOTICES SENT · Committee of the Whole
  8. Apr 1, 2025HEARING HELD · Committee of the Whole
  9. Apr 1, 2025RECESSED · Committee of the Whole
  10. Apr 2, 2025HEARING NOTICES SENT · Committee of the Whole
  11. Apr 2, 2025HEARING HELD · Committee of the Whole
  12. Apr 2, 2025RECESSED · Committee of the Whole
  13. Apr 8, 2025HEARING HELD · Committee of the Whole
  14. Apr 8, 2025RECESSED · Committee of the Whole
  15. Apr 9, 2025HEARING HELD · Committee of the Whole
  16. Apr 9, 2025RECESSED · Committee of the Whole
  17. Apr 15, 2025HEARING HELD · Committee of the Whole
  18. Apr 15, 2025RECESSED · Committee of the Whole
  19. Apr 16, 2025HEARING NOTICES SENT · Committee of the Whole
  20. Apr 16, 2025HEARING HELD · Committee of the Whole
  21. Apr 16, 2025RECESSED · Committee of the Whole
  22. Apr 23, 2025HEARING NOTICES SENT · Committee of the Whole
  23. Apr 23, 2025HEARING HELD · Committee of the Whole
  24. Apr 23, 2025RECESSED · Committee of the Whole
  25. Apr 29, 2025HEARING NOTICES SENT · Committee of the Whole
  26. Apr 29, 2025HEARING HELD · Committee of the Whole
  27. Apr 29, 2025RECESSED · Committee of the Whole
  28. Apr 30, 2025HEARING NOTICES SENT · Committee of the Whole
  29. Apr 30, 2025HEARING HELD · Committee of the Whole
  30. Apr 30, 2025RECESSED · Committee of the Whole
  31. May 2, 2025HEARING NOTICES SENT · Committee of the Whole
  32. May 2, 2025HEARING HELD · Committee of the Whole
  33. May 2, 2025RECESSED · Committee of the Whole
  34. May 5, 2025HEARING NOTICES SENT · Committee of the Whole
  35. May 5, 2025HEARING HELD · Committee of the Whole
  36. May 5, 2025RECESSED · Committee of the Whole
  37. May 6, 2025HEARING NOTICES SENT · Committee of the Whole
  38. May 6, 2025HEARING HELD · Committee of the Whole
  39. May 6, 2025RECESSED · Committee of the Whole
  40. May 7, 2025HEARING NOTICES SENT · Committee of the Whole
  41. May 7, 2025HEARING HELD · Committee of the Whole
  42. May 7, 2025RECESSED · Committee of the Whole
  43. May 13, 2025HEARING NOTICES SENT · Committee of the Whole
  44. May 13, 2025HEARING HELD · Committee of the Whole
  45. May 13, 2025RECESSED · Committee of the Whole
  46. May 14, 2025HEARING HELD · Committee of the Whole
  47. May 14, 2025RECESSED · Committee of the Whole
  48. Jun 4, 2025HEARING NOTICES SENT · Committee of the Whole
  49. Jun 4, 2025HEARING HELD · Committee of the Whole
  50. Jun 4, 2025RECESSED · Committee of the Whole
  51. Jun 5, 2025HEARING NOTICES SENT · Committee of the Whole
  52. Jun 5, 2025HEARING HELD · Committee of the Whole
  53. Jun 5, 2025REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  54. Jun 5, 2025SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  55. Jun 5, 2025ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  56. Jun 5, 2025READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR · CITY COUNCIL
  57. Jun 12, 2025READ AND PASSED · CITY COUNCIL
  58. Jun 13, 2025SIGNED · MAYOR

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