Pennsylvania HB 1355: An Act amending the act of June 13, 1967 (P.L.31, No.21), known as the Human Services Code, in fraud and abuse control, further providing for definitions and for provider prohibited acts, criminal penalties and civil remedies.

Bill Text

PRINTER'S NO. 1543
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1355
Session of
2025
INTRODUCED BY SCIALABBA, PICKETT, PROBST, BARGER, GAYDOS,
BERNSTINE, ZIMMERMAN, ROWE, COOPER, BASHLINE AND WALSH,
APRIL 30, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 30, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
discount.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 227 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 227. Discount.--If a return is filed by a licensee
and the tax shown to be due thereon less any discount is paid
all within the time prescribed, the licensee shall be entitled,
as compensation for the expense of collecting and remitting the
tax and as a consideration of the prompt payment of the tax, to
credit and apply against the tax payable by the licensee a
discount of the lesser of:
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(1) one per cent of the amount of the tax collected; or
(2) as follows:
(i) [twenty-five dollars ($25)] fifty dollars ($50) per
return for a monthly filer;
(ii) [seventy-five dollars ($75)] one hundred fifty dollars
($150) per return for a quarterly filer; or
(iii) [one hundred fifty dollars ($150)] three hundred
dollars ($300) per return for a semiannual filer.
Section 2. This act shall take effect in 60 days.
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