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.

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
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in general provisions, further providing for
11      petitions for refunds.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 3003.1 of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   by adding a subsection to read:
17      Section 3003.1.    Petitions for Refunds.--* * *
18      (a.1)   If a taxpayer petitions the Department of Revenue for
19   a refund or credit under subsection (a) more than three years
20   after the actual payment of the tax, interest or penalty, the
21   Department of Revenue may review each case of overpayment and
1   grant a refund or credit to the taxpayer for the number of years
2   of overpayment as the department deems necessary.
3      * * *
4      Section 2.   This act shall take effect in 60 days.




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