Control of both chambers of the General Assembly is genuinely in play: Democrats hold the House by a single seat, while Republicans seek to defend their long-standing Senate majority. As a result, the outcomes of even a handful of contested primaries could determine who shapes Pennsylvania legislative priorities and tax laws for the next two years.
CPA-PAC, the political arm of the PICPA, is the unified, bipartisan voice of the CPA profession in Pennsylvania’s political arena. CPA-PAC engages directly with candidates and policymakers to advance sound tax policy, fiscal responsibility, and a strong, effective regulatory environment. By strategically supporting candidates who understand the real-world impact of tax and financial policy, CPA-PAC ensures that the expertise of CPAs is represented where it matters most—at the decision-making table. Simply put, CPA-PAC is how our profession turns insight into influence and advocacy into action. In addition to your vote, you can join the action by making a contribution to the CPA-PAC this year.
Primary elections can also influence how lawmakers govern once in office. The prospect of a future primary challenge can shape decision-making, particularly on contentious issues that divide party bases. At the same time, successful primary challengers can bring new perspectives and priorities to Harrisburg, potentially reshaping legislative debates.
As always, election engagement starts at the top of the ticket. On the statewide ballot, incumbent Democratic Governor Josh Shapiro faces no primary opposition in his bid for a second term. Republican State Treasurer Stacy Garrity is likewise uncontested for her party’s gubernatorial nomination. The occupant of the governor’s office wields considerable influence in shaping Pennsylvania’s fiscal agenda, from budget priorities to the direction and viability of comprehensive tax reform.
The gubernatorial race will draw national attention, but for CPAs and the broader business community, it is the composition of the General Assembly that ultimately determines how policy is drafted, negotiated, and enacted.
All 203 Pennsylvania House seats and 25 of the state Senate’s 50 seats are on the ballot this cycle, putting control of both chambers squarely in play. Democrats hold a razor-thin 102–101 majority in the House, while Republicans maintain a narrow 27–23 edge in the Senate. Control will be decided by a small number of highly competitive swing districts, particularly in southeastern Pennsylvania and the increasingly contested south-central region.
The implications are significant. Majority control determines committee leadership, legislative agendas, and which proposals ever make it to a vote. In short, it dictates the direction broader fiscal priorities. For CPAs and the accounting profession, that means the outcomes of these races will directly shape the policies we interpret, implement, and advise on every day.
Read Spotlight PA for more about competitive state House and Senate primaries.
The consequences of the 2026 primaries will extend well beyond Election Day. For CPAs and the accounting profession, the outcomes will directly influence the complexity of the tax code, the administrative expectations on practitioners, and the certainty clients rely on to make informed business decisions.
Perhaps even more consequential are the long-term implications. Pennsylvania is entering a period of fiscal uncertainty, driven by structural budget pressures, demographic shifts, and evolving economic conditions. According to its recent report, Fiscal Outlook: FY 2025-26 to 2030-31, the Independent Fiscal Office (IFO) notes https://blog.picpa.org/pennsylvania-ifo-shares-fiscal-outlook-warns-of-structural-imbalance that Pennsylvania is a period of “permanent (i.e., structural) imbalances” for the foreseeable future. IFO’s outlook finds a large structural deficit, increasing from $5 billion (current year, 11% of net revenues) to $7.7 billion (FY 2030-2031, 15% of net revenues).
The policymakers elected in 2026 will be responsible for navigating these challenges and making critical decisions on tax reform, revenue stability, and fiscal stewardship. For the CPA profession, this is not an abstract policy debate; it is the framework that will define compliance, planning strategies, and the overall competitiveness of the commonwealth for years to come.
Pennsylvania's closed primary system means only registered Democrats and Republicans can vote on May 19. The voter registration deadline was May 4, and the last day to request a mail-in ballot is May 12. For accounting professionals who want a voice in the direction of regulatory policy, now is the time to engage with candidates, with PICPA's government relations team, and with the ballot itself. Do not forget to vote on May 19.
Get more information on Pennsylvania’s upcoming election and registration deadlines.
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