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ITEP’s Kamolika Das Testifies on Pennsylvania’s Upside-Down Tax Code

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ITEP’s Kamolika Das Testifies on Pennsylvania’s Upside-Down Tax Code


Below is written testimony delivered by ITEP Local Policy Director Kamolika Das before the Pennsylvania House Finance Subcommittee on Tax Modernization & Reform on March 1, 2024.

Good afternoon and thank you for this opportunity to testify. My name is Kamolika Das, I live in South Philly, and I’m the Local Tax Policy Director at the Institute on Taxation and Economic Policy or ITEP. ITEP is a non-profit, non-partisan tax policy organization. ITEP recently updated our flagship report, Who Pays?, which analyzes the distribution of state and local taxes across the income scale in all 50 states and D.C. This is the 7th edition of the study and the most thorough version yet. It covers 99.7% of all state and local taxes, including the most minute taxes like Pennsylvania’s fireworks tax and dry-cleaning tax.

Our research finds that across the US, low- and middle-income families pay higher tax rates than the wealthy on state and local taxes. Nationwide households making under $24,000 a year pay 11 percent of their income on state and local taxes while the top 1%, households making over $730,000 a year, pay 7 percent.

Definitions of what constitutes tax equity or tax justice differ. Some people argue for flat taxes, where everyone pays the same portion of their income on taxes. Of course, this leaves lower-income people with far less income after paying for basic necessities. Others believe the rich should pay more because they have a higher ability to pay and because they owe some of their good fortune to the public services and social stability that government provides. Regardless of your definition, most tax systems, including Pennsylvania’s, are not fair or equitable. In fact, Pennsylvania’s regressivity far exceeds that of the national average. In Pennsylvania, the lowest 20 percent of earners pay an effective tax rate 2.5x higher as a share of income than the top 1 percent. So Pennsylvania ranks the 4th most regressive tax system in the nation according to ITEP’’s Tax Inequality Index.

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A common thread that we’ve identified in regressive tax systems is that state and local governments are heavily reliant upon regressive taxes on what people buy, or on their homes that they own or rent. Sales taxes inevitably require a larger share of income from low- and middle-income families than from wealthier families because sales taxes are levied at a flat rate and spending as a share of income falls as income rises. Since high earners can save a much larger share of their incomes than middle-income families—and since the poor can rarely save at all—the tax is inherently regressive. Same with housing since home values as a share of income tend to decline at higher incomes.

Often, when people think about state and local taxes, they solely focus on income taxes, but income taxes do not exist in isolation. This leads to the deep misconception that flat income taxes result in an overall flat tax structure. But in reality, given the fact that sales taxes and property taxes are both regressive, states need offsetting structures like graduated income tax rates to create an overall flat structure and satisfy the minimum standard of tax fairness.

Many states that are commonly perceived as “low tax” are often high tax for low-income families. ITEP analyzed flat tax states and graduated income tax states empirically and on average, low- and middle-income households pay lower rates in graduated income tax states. This is commonsense since flat tax states are not raising as much from the wealthy so they have to rely more heavily on everyone else. For example, households making $30,000 to $80,000 actually pay higher effective tax rates on all state and local taxes in Pennsylvania than they do in New Jersey.

Pennsylvania’s regressive taxes also makes it more difficult to invest in shared priorities like addressing the state’s inexcusable education opportunity gaps. Progressive taxation is positively correlated with higher overall tax revenue levels relative to the size of each state’s economy; taxing high-income families at lower rates will inevitably constrain revenue collections. While Pennsylvania’s wealthiest residents grew their collective wealth during the pandemic, the percent of families who are unable to afford the basics of housing, childcare, food, transportation, health care, and technology grew by 2 percentage points.

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Tax policy is one tool to help reduce this inequality. If you look at the jurisdictions with the least regressive state and local tax systems (DC, Minnesota, Vermont, New York, New Jersey, Maine, and California) there are several common factors: graduated marginal income tax rates; targeted, refundable low-income credits; broad-based income taxes with limits on tax preferences for upper-income taxpayers; a higher reliance on taxes that take ability to pay into account; and a lower reliance on taxes on consumption.

Several states have made strides in lessening tax regressivity in the past few years.

New Mexico advanced 18 spots in our latest edition of Who Pays? by enacting a new state Child Tax Credit, a larger Earned Income Tax Credit for low-wage workers, a cut to the Gross Receipts Tax rate charged on the things New Mexicans buy every day, and a higher top income tax rate on the state’s wealthiest families. Washington state is no longer the single most regressive tax jurisdiction due to their recent enactment of a new tax on capital gains and the creation of a tax credit, similar to an EITC, for low- and moderate-income families. And Massachusetts voters dismantled their flat tax in November 2022 by adopting a constitutional amendment to impose a surtax on millionaires.

These decisions also have dramatic impacts on education funding. Massachusetts’ Fair Share Amendment is expected to raise more than $2 billion in revenue each year for public education and transportation infrastructure. This benefits the public, of course, but this is also a pro-business move since inadequate education and infrastructure revenues hurt economic growth. And just as a reminder, Pennsylvania policymakers in 2022 chose to cut the corporate income tax rate in half over eight years, with the cut not taking full effect until 2031. As a result, the cost will balloon from $127 million in 2023 to nearly $1.5 billion in 2031.

I realize that flat rate tax structures are enshrined in the state constitutions of Pennsylvania, Colorado, Illinois, and Michigan, therefore limiting the shovel-ready policy options available to this set of states. However, even within those limitations, lawmakers can take immediate steps to reduce the regressivity of Pennsylvania’s state and local tax system. Thank you and I’m happy to answer any questions.

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Pennsylvania

Pennsylvania Convention Center Is Reinventing Today’s Events

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Pennsylvania Convention Center Is Reinventing Today’s Events


For event professionals designing immersive experiences, the venue matters as much as the program. Increasingly, planners are looking for destinations that combine scale with innovation, and the Pennsylvania Convention Center in Philadelphia is stepping up to meet that challenge.

Located in the heart of Center City, the Pennsylvania Convention Center offers planners the infrastructure of a large-scale convention facility with the accessibility of a walkable urban destination. Spanning one million square feet, with seven exhibit halls, 82 meeting rooms, and one of the largest ballrooms in the Northeast, it delivers the flexibility needed for complex, multilayered events. A new strategic alliance between the Pennsylvania Convention Center and the Philadelphia Convention and Visitors Bureau further streamlines the planning process, offering a more connected experience from sourcing through execution.

A new facility-wide network of 150+ striking digital screens allows organizers to incorporate vibrant, engaging, and high-impact visuals during events. Photo: Courtesy of PHLCVB

Recent investments are reshaping how events come to life inside the Center. A new 150-screen digital network allows planners to integrate branding, wayfinding, and real-time messaging throughout the venue, creating a cohesive attendee journey from arrival to breakout sessions. Further expanding program possibilities, the Center has unveiled a new executive boardroom. Designed for leadership meetings, VIP briefings, and high-level sessions, the space enables meeting organizers to seamlessly incorporate elevated, executive experiences within larger events.

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Equally important is the team behind the experience. Philadelphia’s hospitality community, from convention center staff to local partners and hospitality providers, operates as a coordinated extension of the planner’s team. This collaborative approach was on full display at the start of 2026 when Philadelphia hosted PCMA Convening Leaders, one of the industry’s most influential events. The annual meeting served as a strong example of Philadelphia’s ability to execute large-scale, high-profile meetings to the thousands of event organizers in attendance.

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The Pennsylvania Convention Center’s Grand Hall is a dramatic, one-of-a-kind space crowned by a majestic arched ceiling. Photo: Courtesy of PHLCVB

Beyond the venue, Philadelphia enhances the attendee experience. More than 14,000 hotel rooms are conveniently located in Center City, and the city has been named the “Most Walkable City to Visit in the U.S.” for three consecutive years. The city’s walkability factor unlocks a range of possibilities for hosting off-site events, from historic venues and cultural institutions to a dining scene gaining national recognition, supplemented with recent Michelin acknowledgement. In Philadelphia, the city itself becomes more than just a venue—it is an extension of the event.

Anchored by the Pennsylvania Convention Center, Philadelphia’s connectivity translates into something more powerful: a destination where big ideas are easy to execute, experiences feel more connected, and every element, from venue to city, works together to elevate the event.

Start planning your next memorable meeting, convention, or event in Philadelphia at discoverPHL.com.

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Pennsylvania state police trooper pleads guilty to using work computer to create AI-generated pornography

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Pennsylvania state police trooper pleads guilty to using work computer to create AI-generated pornography


A Pennsylvania State Police corporal has pleaded guilty to creating AI-generated pornography, possessing child sexual abuse material and secretly filming women, including coworkers and a Montgomery County judge, according to the Pennsylvania Attorney General’s Office.

Thirty-nine-year-old Stephen Kamnik pleaded guilty in Montgomery County Court Wednesday to a total of 15 charges for years of abusing law enforcement databases, state-owned devices and unauthorized material for personal sexual gratification.

Kamnik, who is currently suspended without pay, used secured law enforcement and commonwealth computer systems to create AI-generated pornographic images of numerous women, according to the attorney general’s office. Prosecutors said Kamnik created some of the explicit material at a Montgomery County barracks.

The investigation, which was conducted by state police, found that Kamnik secretly filmed and photographed numerous women while on duty. Authorities said he repeatedly entered the women’s locker room at the state police barracks to take pictures of female officers.

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Prosecutors said Kamnik also used the state’s Justice Network, known as JNET, to obtain hundreds of photographs of women, violating database policies. 

Investigators also found an unlawfully recorded video of a Montgomery County magisterial district judge during a court proceeding that prosecutors said Kamnik edited for lewd purposes.

Authorities also found a stolen .22-caliber gun during a search of Kamnik’s vehicle in January 2025.

Kamnik pleaded guilty to four felony counts of unlawful use of a computer, sexual abuse of children, misdemeanor counts of invasion of privacy, tampering with evidence and other related offenses.

A Montgomery County judge is scheduled to sentence him July 8.

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“These crimes stain the great work being done by law enforcement every day in communities across the Commonwealth,” Attorney General Dave Sunday said in a statement.

A lawsuit filed by a victim who alleges her image was used in AI-generated pornography claims Pennsylvania State Police were aware of prior incidents of Kamnik abusing his position as a state trooper but failed to properly discipline him.

The complaint alleges Kamnik took undergarments belonging to female troopers from a locker room and kept a mannequin at his assigned station where he placed the stolen clothing to photograph it.

It also alleges Kamnik conducted traffic stops involving female motorists while presenting himself as a law enforcement officer and making degrading requests, including asking them to stick out their tongues while he secretly filmed them.

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When is the deadline to register for the Pennsylvania primary?

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When is the deadline to register for the Pennsylvania primary?


(Photo by Megan Varner/Getty Images)

The 2026 midterm elections will decide control of the next U.S. Congress and key state leadership, including Pennsylvania’s statewide offices.

Before the general election, each state will hold primaries to determine which candidates appear on the November ballot.

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By the numbers:

In Pennsylvania, the May primary will narrow the field of candidates who will compete in the November general election for several important posts, per Ballotpedia. 

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  • U.S. House of Representatives — All 17 districts will hold primaries to choose nominees.
  • Pennsylvania Governor — Although both major parties’ current frontrunners are effectively unopposed in their primaries, the contest sets the stage for the November race between incumbent Gov. Josh Shapiro and Republican Stacy Garrity.
  • State Legislature — all 203 seats in the Pennsylvania House of Representatives and half of the State Senate seats are up for election, with primaries deciding many general election matchups.

Dig deeper:

Pennsylvania is considered a key battleground state in the 2026 midterms, with several congressional districts expected to be highly competitive and potentially pivotal in determining which party controls the two chambers of Congress.

As of April 2026, the Republican Party controls both chambers of Congress. 

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On Nov. 3, voters will cast ballots for all 435 U.S. House seats, 35 U.S. Senate seats and numerous state and local positions, according to the Bipartisan Policy Center.

Voters will decide 33 regularly scheduled Senate seats, plus two special elections to fill the seats vacated by J.D. Vance of Ohio and Marco Rubio of Florida, who left Congress to serve as vice president and Secretary of State, respectively.

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Voter registration and deadlines

What you can do:

Voters in Pennsylvania who want to take part in the state’s 2026 primary must register by Monday, May 4, according to the Pennsylvania Department of State. This deadline applies to both new registrations and updates to existing voter registrations.

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The primary election will be held on Tuesday, May 19. The mail-in ballot request deadline is Tuesday, May 12

Voters are encouraged to check their registration status and ballot information well before these dates to ensure participation in both the primary and the November general election.

The Source: Information from the Pennsylvania Department of State, Ballotpedia, the Bipartisan Policy Center and previous FOX 5 NY reporting. 

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