House Bill 2536 (HB 2536) is the Fiscal Code, a component of the annual budget process. If the budget explains how much money the government is going to spend, the fiscal code explains where the money comes from. HB 2536 relies on a number of one-time fund transfers to balance the budget. The most questionable transfer is the use of federal CARES Act funding for the Department of Corrections. The CARES Act funding was intended to help businesses deal with the impact of COVID-19. The federal government could object to using the funds in this way. Even if they don’t, using one-time funds to pay for ongoing expenses means that there will be an even larger budget hole to fill next year. HB 2536 also granted a 10-year extension to the City of Harrisburg to continue collecting a “Local Services Tax” charged to people who work in the city, but live elsewhere.