Fiedler, Cephas introduce bill for progressive taxation in PA; would repeal centuries-old “Uniformity Clause” from Constitution
Rep. Elizabeth Fiedler September 29, 2026 | 11:22 AM
HARRISBURG, Sept. 29 – On Monday, state Reps. Elizabeth Fiedler and Morgan Cephas, both D-Phila., introduced a joint resolution (H.B. 2807), the Progressive Taxation for PA Bill, which proposes repeal of the Uniformity Clause in the Pennsylvania Constitution.
According to the sponsors, Pennsylvania has the fourth-most regressive state and local tax system in the country, exacerbating income inequality and putting an undue burden on the working class. A significant reason for this, they said, is the Uniformity Clause in the state constitution, which requires all taxes to be applied uniformly to the same class of subjects.
“Pennsylvania desperately needs revenue to fund our schools, roads, public transit, and more, but the Uniformity Clause is one of the biggest roadblocks to getting the mega-rich and mega-corporations to pay what they owe,” said Fiedler. “It just doesn’t make sense that a worker making $7.25/hour pays the same income tax as someone making seven figures, or that a family home in South Philly pays the same property tax as an Amazon warehouse worth $70 million. That’s not fairness – it's elites skating by in a broken system.”
“Philadelphia has one of the highest state and local taxes for working families, and any attempts to change that have been stopped in their tracks by the Uniformity Clause,” said Cephas. “This clause implements a regressive flat income tax rate, which puts an unfair burden on working families and hinders economic growth. It is long past time to amend the Pennsylvania Constitution. I am proud to co-sponsor legislation to repeal this outdated and unfair clause, and I call on my colleagues to join me in supporting working families. This legislation is an important step toward true equality in Philadelphia and throughout the Commonwealth.”
The Uniformity Clause prohibits the Commonwealth from adopting progressive tax assessments that increase with income. For example, a tax on businesses couldn’t exempt small businesses that make smaller profits compared to large corporations. That leaves small businesses and working people paying the same percentage of their income in taxes as major corporations and the top 1% of earners.
State Sen. Tim Kearney, D-Delaware, introduced the companion resolution in the Senate.
“The Uniformity Clause locks Pennsylvania into a tax system that simply doesn’t work for working people,” said Kearney. “It blocks us from modernizing our Tax Code, from funding essential services, and from building an economy that actually works for everyone -- not just billionaires and corporations. Repealing it is long overdue, and I applaud Rep. Fiedler and Rep. Cephas for fighting for working families and call on my colleagues in both chambers to join us in this fight.”
The Uniformity Clause was established in 1874, before Pennsylvania taxed income and wages. This proposed repeal has been introduced twice before.