Report|8 Sep 2026

Pennsylvania Turnpike Commission – Oil Franchise Tax Rating Report

Rating Summary

The ratings for the Pennsylvania Turnpike Commission’s (the “Commission’s) Oil Franchise Tax (OFT) senior and subordinate lien obligations reflect the strong legal framework supporting the bonds as well as the breadth and resilient nature of the pledged receipts, established track record of effective collection and periodic adjustment, and the presence of a statutory price floor in application of the OFT which insulates bondholders from sustained periods of low fuel prices.

The OFT Senior Revenue Bonds (Senior Bonds) and Subordinated Revenue Bonds (Subordinated Bonds) are limited obligations of the Commission payable from its statutory allocation of proceeds from the Commonwealth of Pennsylvania’s OFT (the “Commission Allocation”) and, commencing with implementation of the 11th supplemental indenture accompanying the currently offered bonds, the Commission’s statutory allocation of the Commonwealth’s Electric Vehicle Road User Charge (the EVRUC Allocation). KBRA…

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