Pennsylvania HB 856: An Act providing for the prohibition of employing unauthorized aliens.

Bill Text

PRINTER'S NO. 894
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 856
Session of
2025
INTRODUCED BY WEBSTER, SANCHEZ, HILL-EVANS AND MALAGARI,
MARCH 11, 2025
REFERRED TO COMMITTEE ON FINANCE, MARCH 11, 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 sales and use tax, further providing for
assessment; in personal income tax, further providing for
assessment; in corporate net income tax, further providing
for assessments; in procedure and administration, further
providing for petition for reassessment; and, in general
provisions, further providing for petitions for refunds and
providing for compromise or adjustment of assessments.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 230(a), 338(d) and 407.1(b) of the act
of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971, are amended to read:
Section 230. Assessment.--(a) The department is authorized
and required to make the inquiries, determinations and
assessments of the tax (including interest, additions and
penalties) imposed by this article. A notice of assessment and
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demand for payment shall be mailed to the taxpayer. The notice
shall set forth the basis of the assessment. A notice of
assessment or notice of adjustment issued by the department
shall contain information concerning the items being adjusted
and an explanation regarding why items are being adjusted in the
notice of assessment or notice of adjustment.
* * *
Section 338. Assessment.--* * *
(d) A notice of assessment issued by the department pursuant
to this article shall be mailed to the taxpayer. The notice
shall set forth the basis of the assessment. A notice of
assessment or notice of adjustment issued by the department
shall contain information concerning the items being adjusted
and an explanation regarding why items are being adjusted in the
notice of assessment or notice of adjustment.
Section 407.1. Assessments.--* * *
(b) A notice of assessment and demand for payment shall be
mailed to the taxpayer. The notice shall set forth the basis of
the assessment. The assessment shall be paid to the department
upon receipt of the notice of assessment. A notice of assessment
or notice of adjustment issued by the department shall contain
information concerning the items being adjusted and an
explanation regarding why items are being adjusted in the notice
of assessment or notice of adjustment. Payment of the assessment
shall be without prejudice to the right of the taxpayer to file
a petition for reassessment in the manner prescribed by Article
XXVII.
* * *
Section 2. Section 2702(a)(1) of the act, amended October
29, 2024 (P.L.1086, No.123), is amended and the section is
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amended by adding a subsection to read:
Section 2702. Petition for reassessment.
(a) General rule.--
(1) Except as provided under paragraph (2), a taxpayer
may file a petition for reassessment with the department
within 60 days after the mailing date of the notice of
assessment. The 60-day period for a taxpayer to file a
petition for reassessment with the department shall not
commence unless the notice of assessment or notice of
adjustment issued by the department contains information
concerning the items being adjusted and an explanation
regarding why items are being adjusted in the notice of
assessment or notice of adjustment.
* * *
(a.3) Extension for filing petition.--Notwithstanding any
other provision of law, the department may extend the date for
filing a petition f or reassessment under subsection (a) if all
of the following apply:
(1) A taxpayer files a w ritten application to the
department that demonstrates good cause for the extension.
(2) The department finds that granting the written
application under paragraph (1) will not prejudice the
Commonwealth.
* * *
Section 3. Section 3003.1 of the act is amended by adding a
subsection to read:
Section 3003.1. Petitions for Refunds.--* * *
(d.1) In the case of the Department of Revenue applying a
tax overpayment or tax credit to satisfy, either in whole or in
part, an assessment, a petition for refund must be filed with
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the department within six months of the mailing date of the
notice of adjustment.
* * *
Section 4. The act is amended by a