Pennsylvania HB 2610: An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in terms and courses of study, further providing for pandemic of 2020.

Bill Text

PRIOR PRINTER'S NO. 3537 PRINTER'S NO. 3611
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2610
Session of
2026
INTRODUCED BY FLEMING, SAMUELSON, GUZMAN, NEILSON, SANCHEZ,
D. WILLIAMS AND CIRESI, JUNE 5, 2026
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 16, 2026
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 electronic
tax lien filing and centralized repository; and making a
repeal.
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. Electronic Tax Lien Filing and Centralized
Repository.--(a) Commonwealth taxes administered by the
department shall be a lien upon the property, franchises and
rights to property, real and personal, tangible and intangible,
including after-acquired property, of a corporation, association
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or person upon the posting of the liability under subsection (g)
and shall be considered recorded and, unless otherwise provided
in this act, have priority from that point in time. The lien
shall be a statutory lien, encumbering the property, franchises
and rights to the property throughout this Commonwealth without
the need for the lien to be reduced to judgment, filed with a
county prothonotary or revived.
(b) If the property, franchises and rights to property of a
corporation, association or person are sold at a judicial sale,
all taxes due to the Commonwealth shall be allowed and fully
paid out of the proceeds of the sale before any other
obligation, judgment, mortgage, claim or lien, including real
estate taxes and local and municipal claims, and excepting costs
of the sale and of the writ upon which the sale was made, but
shall be subordinate to mortgages or other liens, including real
estate taxes and local and municipal claims which had already
been established by statute, or existing and duly recorded or
entered of record prior to the posting of the tax lien on the
repository established under subsection (g).
(c) A judicial sale from a senior priority claim shall
divest a Commonwealth tax lien from the property actually sold
at that sale only to the extent the Commonwealth tax lien
remains unpaid after all distributions have been made, but the
Commonwealth tax lien shall, in all other respects, continue to
encumber any and all property the corporation, association or
person owns that was not included in the judicial sale,
including after-acquired property, until such time as the
Commonwealth tax lien is satisfied in its entirety.
(d) All liens filed by the department shall be Commonwealth
tax liens and nothing in this section shall be construed to
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prohibit the department, at its discretion, from releasing a
Commonwealth tax lien upon receipt of adequate consideration.
(e) Liens imposed under Article XXI shall arise as of the
date of death and attach to the decedent's real property and
need not be included in the repository established under this
section. The lien shall remain until the taxes and interest are
paid in full or until the lien is released under Article XXI.
(f) The department is not required to file a Commonwealth
tax lien with a prothonotary of a county in order for the
department to collect on the lien, through any method available
at law, except for a writ of execution filed by the
Commonwealth.
(g) The department shall maintain a searchable centralized
repository of all Commonwealth tax liens due and owing to the
Commonwealth. The repository shall be posted to the department's
publicly accessible Internet website. Liabilities due to the
Commonwealth for taxes administered by the department may be
posted to the repository within seven days of the settlement,
determination or assessment becoming final. The department is
not required to refile or revive a Commonwealth tax lien. The
repository shall be updated no less than once every seven days.
The publication of the repository and disclosure of information
contained in the repository shall be used only for official
purposes under section 731 of the act of April 9, 1929 (P.L.343,
No.176), known as "The Fiscal Code."
(h) (1) In order for the Commonwealth to collect on a
Commonwealth tax lien by executing on property, unless otherwi