Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB1273: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal.
Status: In committee, April 21, 2025
What the bill says
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, repealing provisions relating to electronic payment and to additions, penalties and fees…
From the introduced text, April 21, 2025:
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, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Sections 332.1 and 352(k) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are repealed: [Section 332.1. Electronic Payment.--Any payment in the amount of fifteen thousand dollars ($15,000) or more remitted to the department for the tax imposed under this article shall be remitted electronically as prescribed by the department. This section shall not apply to employer withholding payments under Part VII of this article and section 9 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code."] Section 352. Additions, Penalties and Fees.--* * * [(k) If a tax payment is made and the payment does not comply with section 332.1 when required, …