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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Transfer to School Safety and Security Fund.--Of the amount appropriated to the Department of Education for COVID--ESSER--SEA in fiscal year 2019-2020, $49,762,000 shall be transferred to the School Safety and Security Fund.
(b) Transfer to Environmental Stewardship Fund.--From funds received under the authority of Article III of the act of March 4, 1971 (P.L. 6, No. 2), 1 known as the Tax Reform Code of 1971, the sum of $13,782,000 shall be transferred to the Environmental Stewardship Fund.
(c) Transfer to Property Tax Relief Fund.--
(1) If the Secretary of the Budget determines the May 19, 2020, revised certification under section 503 of the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1), 2 known as the Taxpayer Relief Act, is insufficient to generate $621,000,000 for Statewide property tax relief, the Secretary of the Budget is authorized to transfer up to $200,000,000 from money received under the authority of Article III of the Tax Reform Code of 1971 to the Property Tax Relief Fund. If the Secretary of the Budget determines a transfer is necessary, the Secretary of the Budget shall issue a revised certification under section 503 of the Taxpayer Relief Act.
(2) The amount transferred under paragraph (1) by the Secretary of the Budget is appropriated to the Department of Education. The Department of Education shall combine the amount transferred under paragraph (1) with other funds available for property tax relief payments and shall make distributions to school districts under sections 324 and 505 of the Taxpayer Relief Act. 3 The Secretary of the Budget may not transfer an amount more than is necessary to provide $621,000,000 of Statewide property tax relief, including other funds available for property tax relief payments.
(d) Transfers to General Fund.--The following shall apply:
(1) From funds deposited in the Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund, $150,000 shall be transferred into the General Fund.
(2) From funds deposited in the Energy Development Fund, $1,000,000 shall be transferred into the General Fund.
(3) From funds deposited in the Environmental Education Fund, $500,000 shall be transferred into the General Fund.
(4) From funds deposited in the Highway Beautification Fund, $150,000 shall be transferred into the General Fund.
(5) Deleted by 2021, June 30, P.L. 62, No. 24, § 25, effective July 1, 2021.
(6) From funds deposited in the Industrial Sites Cleanup Fund, $10,000,000 shall be transferred into the General Fund.
(7) From funds deposited in the Industrial Sites Environmental Assessment Fund, $7,500,000 shall be transferred into the General Fund.
(8) From funds deposited in the Insurance Regulation and Oversight Fund, $10,000,000 shall be transferred into the General Fund.
(9) From funds deposited in the Job Training Fund, $375,000 shall be transferred into the General Fund.
(10) Notwithstanding the provisions of 42 Pa.C.S. § 3732(a) (relating to utilization of funds in account), from funds deposited in the Judicial Computer System Augmentation Account, $30,000,000 shall be transferred from the restricted receipt account into the General Fund.
(11) From funds deposited in the Local Government Capital Project Loan Fund, $2,000,000 shall be transferred into the General Fund.
(12) From funds deposited in the Machinery and Equipment Loan Fund, $5,000,000 shall be transferred into the General Fund.
(13) From funds deposited in the Medical Marijuana Program Fund, $20,000,000 shall be transferred into the General Fund.
(14) to (17) Deleted by 2021, June 30, P.L. 62, No. 24, § 25, effective July 1, 2021.
(18) From funds deposited in the Recycling Fund, $50,000,000 shall be transferred into the General Fund.
(19) From funds deposited in the Workers' Compensation Security Fund, $185,000,000 shall be transferred into the General Fund.
(e) Transfers to COVID-19 Response Restricted Account.--From funds deposited in the Workers' Compensation Security Fund, $145,000,000 shall be transferred into the COVID-19 Response Restricted Account.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1726-M. Fund transfers - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1726-m/
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