Pennsylvania HB 959: An Act imposing a fee on municipalities for services provided by the Pennsylvania State Police; and providing for allocation of funds and for penalties.

Bill Text

PRINTER'S NO. 1033
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 959
Session of
2025
INTRODUCED BY GLEIM, HAMM, M. MACKENZIE, GROVE, KAUFFMAN, ROWE,
ZIMMERMAN AND FINK, MARCH 18, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 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 personal income tax, further providing for
refund or credit of overpayment and providing for interest on
refund or credit of overpayments; in general provisions,
providing for interest on taxes due the Commonwealth and for
interest on overpayments; and making repeals.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 346 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 346. Refund or Credit of Overpayment.--(a) In the
case of any payment of tax not due under this article, the
department may credit the amount of such overpayment against any
liability in respect of the tax imposed by this article on the
part of the person who made the overpayment and shall refund any
balance to such person.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

[(b) The department is authorized to prescribe regulations
providing for the crediting against the estimated tax for any
taxable year of the amount determined to be an overpayment of
the tax for a preceding taxable year.]
(c) If the taxpayer has paid as an installment of estimated
tax more than the correct amount of such installment, the
overpayment shall be credited against the unpaid installments,
if any. If the amount paid, whether or not on the basis of
installments, exceeds the amount determined to be the correct
amount of the tax, the overpayment shall be credited or refunded
as provided in subsection (a) [or (b)].
Section 2. The act is amended by adding sections to read:
Section 346.1. Interest on Refund or Credit of
Overpayments.--Any tax paid by a taxpayer under this article
determined to be an overpayment shall be awarded interest in
accordance with Article XXX.
Section 3003.26. Interest on Taxes Due the Commonwealth.--
(a) All taxes due the Commonwealth shall bear simple interest
from the date the taxes become due and payable until paid. The
interest rate per annum during each calendar year shall be the
interest rate established by the Secretary of the Treasury of
the United States under the provisions of the Internal Revenue
Code of 1954 (68A Stat. 3) , effective January 1 of that calendar
year without regard to any change or changes in the Federal
interest rate during that calendar year. Penalties shall not
bear any interest.
(b) The payment of interest under this section shall not
relieve a person from the penalties, commissions or additional
tax prescribed by law for neglect or refusal to furnish timely
returns or reports to the Department of Revenue or to pay a
20250HB0959PN1033 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

claim due the Commonwealth from the person.
(c) The Secretary of Revenue shall transmit notice of the
rate of interest for each calendar year to the Legislative
Reference Bureau for publication in the next available issue of
the Pennsylvania Bulletin.
(d) (1) In the case of a tentative tax, estimated tax or
installment payment, interest shall run on any unpaid amount
from the last day the payment is due to the date paid.
(2) In the case of tax which is resettled as a result of a
final change or correction of taxable income by the Commissioner
of the Internal Revenue Service or an agency or court of the
United States, interest shall be computed on any additional tax
due from thirty days after the corporation receives notice of
the final change or correction until paid.
(e) Whenever the tax liability of a person is so affected by
any payment or credit, settlement or resettlement, assessment or
reassessment or determination or redetermination as to change
the interest liability of the person, the interest liability
shall be recomputed and adjusted by the Department of Revenue
and approved by the Department of the Auditor General in cases
in which the latter department is required to approve
settlements and resettlements, so as to correspond to the tax
liability as changed, without the necessity for the filing of a
petition or request by the person or by the Department of
Revenue and the Department of the Auditor General.
Section 3003.27. Interest on Overpayments.--(a) Simple
interest shall be allowed and paid by