Amending Chapter 19-2600 of The Philadelphia Code ("Business Income and Receipts Taxes") to exempt sole proprietorships and single-member limited liability companies from some or all of the Business Income and Receipts Tax, under certain terms and conditions.

251026 · Bill · In Committee

Sponsors: Anthony Phillips, Brian J. O'Neill, Jeffery Young Jr., Jim Harrity, Kendra Brooks, Mark Squilla, Mike Driscoll, Nicolas O'Rourke, Quetcy Lozada

Timeline

• Nov 20, 2025: Introduced and Referred (City Council)