summary
Introduced
04/15/2025
04/15/2025
In Committee
04/15/2025
04/15/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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 personal income tax, further providing for examination.
AI Summary
This bill amends Section 355 of the Tax Reform Code of 1971, which governs how the Department of Revenue can examine taxpayer records. The key change requires the department to conduct in-person examinations of a taxpayer's books, papers, and records at the taxpayer's physical location if the requested documents total 25 pages or more. The department must now provide written notification to the taxpayer 14 business days before conducting such an in-person examination. Additionally, the bill makes a minor technical correction to a reference of "The Fiscal Code" by adding the date of its original enactment. The bill aims to provide more transparency and advance notice to taxpayers when the Department of Revenue wants to conduct a detailed, on-site examination of their financial records. The changes will take effect 60 days after the bill's enactment, giving taxpayers and the department time to prepare for the new examination procedures.
Committee Categories
Budget and Finance
Sponsors (8)
Dave Zimmerman (R)*,
Barb Gleim (R),
Joe Hamm (R),
Lee James (R),
Robert Leadbeter (R),
Milou Mackenzie (R),
Tina Pickett (R),
David Rowe (R),
Last Action
Referred to Finance (on 04/15/2025)
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