Pennsylvania Consolidated Statutes

42 Pa. Cons. Stat. § 1726 (2026)

  Establishment of taxable costs.

✓ current as of May 2026
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§ 1726.  Establishment of taxable costs.

(a)  Standards for costs.--The governing authority shall prescribe by general rule the standards governing the imposition and taxation of costs, including the items which constitute taxable costs, the litigants who shall bear such costs, and the discretion vested in the courts to modify the amount and responsibility for costs in specific matters. All system and related personnel shall be bound by such general rules. In prescribing such general rules, the governing authority shall be guided by the following considerations, among others:

(1)  Attorney's fees are not an item of taxable costs except to the extent authorized by section 2503 (relating to right of participants to receive counsel fees).

(2)  The prevailing party should recover his costs from the unsuccessful litigant except where the:

(i)  Costs relate to the existence, possession or disposition of a fund and the costs should be borne by the fund.

(ii)  Question involved is a public question or where the applicable law is uncertain and the purpose of the litigants is primarily to clarify the law.

(iii)  Application of the rule would work substantial injustice.

(3)  The imposition of actual costs or a multiple thereof may be used as a penalty for violation of general rules or rules of court.

(b)  Private collection agencies.--The governing authority shall have the option of turning over delinquent accounts to private collection agencies which shall be selected through the competitive bidding process.

(Dec. 18, 1992, P.L.1269, No.167, eff. imd.)

 

Cross References.  Section 1726 is referred to in sections 1702, 3542 of this title; section 3345.1 of Title 75 (Vehicles).

Notes of Decisions
Cited in 64 cases (12 in the last 5 years), 1978–2026 · leading case: In Re Nomination Petition of Farnese, 17 A.3d 357 (Pa. 2011).
In Re Nomination Petition of Farnese, 17 A.3d 357 (Pa. 2011). · cites it 4× “2744 & note (rule promulgated pursuant to 42 Pa.C.S. § 1726 permits appellate court to award costs "as may be just" to appellee in frivolous appeal).”
Jones v. Muir, 515 A.2d 855 (Pa. 1986). · cites it 6× “(emphasis added) 42 Pa.C.S. § 1726. [8] The authority for awarding attorney's fees is contained in Section 2503 of the Judicial Code, which provides in pertinent part: The following participants shall be entitled to a reasonable counsel fee as part of the taxable costs of the…”
Inmates of B-Block v. Jeffes, 483 A.2d 569 (Pa. Commw. Ct. 1984). · cites it 11× “Initially, they argue that costs may not be assessed against the Commonwealth because 42 Pa. C. S. §1726, entitled Establishment of taxable cost, does not expressly mention the Commonwealth and because sovereign immunity applies where, as here, the officer was acting in his…”
Mosaica Academy Charter Sch. v. Commonwealth, Dep't of Educ., 813 A.2d 813 (Pa. 2002). · cites it 2× “In Pennsylvania, the American Rule is embodied in 42 Pa.C.S. § 1726(a)(1), which provides that attorneys' fees are not an item of taxable costs except as permitted by 42 Pa.”
Pennsylvania Ass'n of State Mental Hosp. Physicians v. State Employees' Ret. Bd., 483 A.2d 1003 (Pa. Commw. Ct. 1984). · cites it 8× “Initially, it notes that attorney’s fees are awarded in Pennsylvania pursuant to Sections 1726 and 2503 of the Judicial Code, 42 Pa. C. S. §§1726 and 2503, and furthermore that “a statute is never presumed to deprive the state of any prerogative, right or property unless the…”
Buck v. Beard, 834 A.2d 696 (Pa. Commw. Ct. 2003). · cites it 4× “§§ 1726 and 9726(d); Rule 706(C) of the Pennsylvania Rules of Criminal Procedure, Pa.”
Richard Allen Prep. Charter Sch. v. PA, Dep't of Educ. & Pedro A. Rivera, in his Off. capacity as Sec'y of Educ., 161 A.3d 415 (Pa. Commw. Ct. 2017). · cites it 2× “42 Pa.C.S. § 1726. This Court has specifically ruled that “the General Assembly provide[s] for the assessment of costs against the Commonwealth under [Section] 1726 [of the Judicial Code],” when the Commonwealth and/or its agency is the unsuccessful litigant.”
KIPP Philadelphia Charter Schs. v. PA, Dep't of Educ. & Pedro A. Rivera, in his Off. capacity as Sec'y of Educ., 161 A.3d 430 (Pa. Commw. Ct. 2017). · cites it 2× “42 Pa.C.S. § 1726, This Court has specifically ruled that “the General Assembly provide[s] for the assessment of costs against the Commonwealth under [Section] 1726 [of the Judicial Code],” when the Commonwealth and/or its agency is the unsuccessful litigant.”
D.L. Ness v. York Twp. Bd. of Commissioners & York Cnty. Commissioners, 123 A.3d 1166 (Pa. Commw. Ct. 2015). · cites it 2× “The reason an appeal bears on the awarding of counsel fees is that, generally, counsel fees are awarded to a prevailing party, see Section 1726(a) of the Judicial Code, 42 Pa. C.S. §1726(a); thus, where there is an appeal of the trial court’s order, which party ultimately…”
Pugar v. Greco, 394 A.2d 542 (Pa. 1978). “Compare the Judicial Code, § 1726, 42 Pa. C.S. § 1726.”
Commonwealth v. O'Kicki, 597 A.2d 152 (Pa. Super. Ct. 1991). · cites it 4× “In its formal Petition for Assessment of Costs of Prosecution filed June 19, 1990, and again in its Supplemental Petition for Assessment of Costs of Prosecution and Establishment of Restitution filed August 15, 1990, the Attorney General cites only to 42 Pa.C.S. § 1726 and 16…”
In Re Nomination Petition of Farnese, 948 A.2d 215 (Pa. Commw. Ct. 2008). · cites it 3× “In section 1726(a) of the Judicial Code, 42 Pa.C.S. § 1726(a), the legislature set forth some standards for the imposition of costs.”
— 42 Pa. Cons. Stat. § 1726(1) — 4 cases
In Re Est. of Albright, 545 A.2d 896 (Pa. 1988).
Fitzgerald v. City of Philadelphia, 487 A.2d 485 (Pa. Commw. Ct. 1985).
Twp. of Marple v. Weidman, 613 A.2d 94 (Pa. Commw. Ct. 1992).
E.H. Talbert v. PA PUC (Pa. Commw. Ct. 2025).
— 42 Pa. Cons. Stat. § 1726(2) — 6 cases
Pennsylvania Ass'n of State Mental Hosp. Physicians v. State Employees' Ret. Bd., 483 A.2d 1003 (Pa. Commw. Ct. 1984). “Initially, it notes that attorney’s fees are awarded in Pennsylvania pursuant to Sections 1726 and 2503 of the Judicial Code, 42 Pa. C. S. §§1726 and 2503, and furthermore that “a statute is never presumed to deprive the state of any prerogative, right or property unless the…”
Inmates of B-Block v. Jeffes, 483 A.2d 569 (Pa. Commw. Ct. 1984). “Initially, they argue that costs may not be assessed against the Commonwealth because 42 Pa. C. S. §1726, entitled Establishment of taxable cost, does not expressly mention the Commonwealth and because sovereign immunity applies where, as here, the officer was acting in his…”
McFarland v. Parkhouse, 482 A.2d 1177 (Pa. Commw. Ct. 1984).
E.H. Talbert v. PA PUC (Pa. Commw. Ct. 2025).
Mattei v. M.B.A., Inc., 20 Pa. D. & C.4th 448 (1993).
— 42 Pa. Cons. Stat. § 1726(2)(i) — 1 case
E.H. Talbert v. PA PUC (Pa. Commw. Ct. 2025).
— 42 Pa. Cons. Stat. § 1726(2)(ii) — 3 cases
Jones v. Muir, 515 A.2d 855 (Pa. 1986). “(emphasis added) 42 Pa.C.S. § 1726. [8] The authority for awarding attorney's fees is contained in Section 2503 of the Judicial Code, which provides in pertinent part: The following participants shall be entitled to a reasonable counsel fee as part of the taxable costs of the…”
Baehr Bros. v. Commonwealth, 426 A.2d 1086 (Pa. 1981).
Pennsylvania Mfrs.' Ass'n Ins. v. Wolfe, 24 Pa. D. & C.4th 23 (1995).
— 42 Pa. Cons. Stat. § 1726(A) — 1 case
Zeiter v. Christman, 63 Pa. D. & C.4th 20 (2003).
— 42 Pa. Cons. Stat. § 1726(A)(3) — 1 case
Zeiter v. Christman, 63 Pa. D. & C.4th 20 (2003).
— 42 Pa. Cons. Stat. § 1726(a) — 9 cases
In Re Nomination Petition of Farnese, 17 A.3d 357 (Pa. 2011). “2744 & note (rule promulgated pursuant to 42 Pa.C.S. § 1726 permits appellate court to award costs "as may be just" to appellee in frivolous appeal).”
D.L. Ness v. York Twp. Bd. of Commissioners & York Cnty. Commissioners, 123 A.3d 1166 (Pa. Commw. Ct. 2015). “The reason an appeal bears on the awarding of counsel fees is that, generally, counsel fees are awarded to a prevailing party, see Section 1726(a) of the Judicial Code, 42 Pa. C.S. §1726(a); thus, where there is an appeal of the trial court’s order, which party ultimately…”
DiGregorio v. Keystone Health Plan East, 840 A.2d 361 (Pa. Super. Ct. 2003).
In Re Nomination Petition of Farnese, 948 A.2d 215 (Pa. Commw. Ct. 2008). “In section 1726(a) of the Judicial Code, 42 Pa.C.S. § 1726(a), the legislature set forth some standards for the imposition of costs.”
Zelenak v. Mikula, 911 A.2d 542 (Pa. Super. Ct. 2006).
— 42 Pa. Cons. Stat. § 1726(a)(1) — 16 cases
Mosaica Academy Charter Sch. v. Commonwealth, Dep't of Educ., 813 A.2d 813 (Pa. 2002). “In Pennsylvania, the American Rule is embodied in 42 Pa.C.S. § 1726(a)(1), which provides that attorneys' fees are not an item of taxable costs except as permitted by 42 Pa.”
Commonwealth v. Garzone, 34 A.3d 67 (Pa. 2012).
Richard Allen Prep. Charter Sch. v. PA, Dep't of Educ. & Pedro A. Rivera, in his Off. capacity as Sec'y of Educ., 161 A.3d 415 (Pa. Commw. Ct. 2017). “42 Pa.C.S. § 1726. This Court has specifically ruled that “the General Assembly provide[s] for the assessment of costs against the Commonwealth under [Section] 1726 [of the Judicial Code],” when the Commonwealth and/or its agency is the unsuccessful litigant.”
KIPP Philadelphia Charter Schs. v. PA, Dep't of Educ. & Pedro A. Rivera, in his Off. capacity as Sec'y of Educ., 161 A.3d 430 (Pa. Commw. Ct. 2017). “42 Pa.C.S. § 1726, This Court has specifically ruled that “the General Assembly provide[s] for the assessment of costs against the Commonwealth under [Section] 1726 [of the Judicial Code],” when the Commonwealth and/or its agency is the unsuccessful litigant.”
— 42 Pa. Cons. Stat. § 1726(a)(2) — 2 cases
K. Wagner, Capitol Police Officer v. PA Capitol Police Dep't, 132 A.3d 1051 (Pa. Commw. Ct. 2016).
Zelenak v. Mikula, 911 A.2d 542 (Pa. Super. Ct. 2006).
— 42 Pa. Cons. Stat. § 1726(a)(2)(iii) — 1 case
Musko v. Musko, 714 A.2d 1076 (Pa. Super. Ct. 1998).
— 42 Pa. Cons. Stat. § 1726(a)(3) — 1 case
Zelenak v. Mikula, 911 A.2d 542 (Pa. Super. Ct. 2006).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.