As small businesses beg for tax relief, Philadelphia sees a $100 million windfall

Philadelphia's Business Income and Receipts Tax (BIRT) revenue surged to $752 million in 2025 after the city ended a decade-old exemption for the first $100,000 in earnings, disproportionately impacting small businesses and gig workers. While the city allocated $38.5 million annually for business assistance, advocates argue it is insufficient, pushing for a council bill to exempt one-person businesses from BIRT, which the administration opposes.