Pennsylvania HB 1076: 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 statute of limitations for collection of assessed taxes.

Bill Text

PRINTER'S NO. 1175
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1076
Session of
2025
INTRODUCED BY ZIMMERMAN, HAMM, GREINER, PICKETT, KAUFFMAN,
KRUPA, JAMES, GROVE AND LEADBETER, MARCH 31, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 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
statute of limitations for collection of assessed taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3003.23(a)(1) 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 3003.23. Collection of Assessed Taxes.--(a) The
following shall apply:
(1) For a tax administered by the Department of Revenue,
except under Article XXI, the Department of Revenue may collect
the tax owed if collection commences within [ten] seven years of
the date the settlement, determination or assessment of the tax
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becomes final. For nonfiled returns, the Department of Revenue
shall induce the filing of a return or settle, determine or
assess the tax liability of a nonfiled tax period within [ten]
seven years of the tax return due date. The filing of a tax lien
shall not extend the [ten-year] seven-year period to collect a
tax.
* * *
Section 2. This act shall apply to:
(1) Taxes for which settlement, determination or
assessment becomes final after the effective date of this
section.
(2) For nonfiled returns, taxes that have a tax return
due date after the effective date of this section.
Section 3. This act shall take effect January 1, 2026, or
immediately, whichever is later.
20250HB1076PN1175 - 2 -
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