Pennsylvania HB 1563: 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, further providing for method of filing.

Bill Text

PRINTER'S NO. 1848
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1563
Session of
2025
INTRODUCED BY B. MILLER, STRUZZI, SMITH, CUTLER, M. MACKENZIE,
HAMM, GREINER, JAMES, KAUFFMAN, LAWRENCE, MENTZER, SCOTT,
ZIMMERMAN, BANTA AND ROWE, JUNE 5, 2025
REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 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, further providing for
method of filing.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3003.8 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 3003.8. Method of Filing.--(a) Notwithstanding any
provision of law and except as provided under subsection (c),
the Department of Revenue [may] shall allow the electronic or
telephonic filing of any tax return or documents or the
remittance of a payment for a fee or tax liability under this
act.
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(b) For the purposes of this section, the Department of
Revenue may determine alternative methods for the following:
(1) The signing, subscribing or verifying of a return,
statement or other document that shall have the same validity
and consequences as the actual signing by the taxpayer.
(2) The remittance of a payment for a fee or tax liability
under this act.
(c) For the purposes of this section, the Department of
Revenue may phase out the telephonic filing of any tax return or
documents when the tax revenue collected no longer exceeds the
cost of offering the service.
Section 2. The amendment of section 3003.8 of the act shall
apply to the filing of any tax return or documents or the
remittance of a payment for a fee or tax liability beginning
after December 31, 2025.
Section 3. This act shall take effect immediately.
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