Pennsylvania HB 1805: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, providing for deferred payment plan and installment plan penalty, fine and fee freeze.

Bill Text

PRINTER'S NO. 2219
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1805
Session of
2025
INTRODUCED BY CEPEDA-FREYTIZ, HILL-EVANS, MAYES, GAYDOS, KHAN,
SANCHEZ AND PARKER, AUGUST 14, 2025
REFERRED TO COMMITTEE ON FINANCE, AUGUST 15, 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 general provisions, providing for deferred
payment plan and installment plan penalty, fine and fee
freeze.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 3003.26. Deferred Payment Plan and Installment Plan
Penalty, Fine and Fee Freeze.--(a) A taxpayer subject to any
tax under this act who has entered into a duly authorized
deferred payment plan or installment plan for the taxpayer's
past due tax liability may not be charged any additional
penalties, fines or fees for the late payment of the taxpayer's
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tax liability if the taxpayer is making payments in accordance
with the terms of the deferred payment plan or installment plan.
(b) Entrance into or participation in a duly authorized
deferred payment plan or installment plan for the taxpayer's
past due tax liability, including an agreement to reinstate a
sales and use tax license, shall not preclude the taxpayer from
having the right to appeal the taxpayer's past due tax
liability.
Section 2. This act shall take effect in 60 days.
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