Pennsylvania HB 1774: 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 petitions for refunds.

Bill Text

PRINTER'S NO. 2182
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1774
Session of
2025
INTRODUCED BY STEELE, T. JONES, KHAN, PASHINSKI, FLICK,
K.HARRIS, ORTITAY, MARCELL, CEPEDA-FREYTIZ, SANCHEZ, McNEILL,
STAATS, RIVERA, PARKER, INGLIS, MAYES, D. WILLIAMS, PUGH AND
CIRESI, JULY 29, 2025
REFERRED TO COMMITTEE ON FINANCE, AUGUST 4, 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
petitions for refunds.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3003.1 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a subsection to read:
Section 3003.1. Petitions for Refunds.--* * *
(a.1) If a taxpayer petitions the Department of Revenue for
a refund or credit under subsection (a) more than three years
after the actual payment of the tax, interest or penalty, the
Department of Revenue may review each case of overpayment and
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grant a refund or credit to the taxpayer for the number of years
of overpayment as the department deems necessary.
* * *
Section 2. This act shall take effect in 60 days.
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