Bill > HB1694

This bill establishes a tax amnesty program for fiscal year 2025-2026, allowing taxpayers who have delinquent taxes from taxable periods between January 1, 2020, and December 31, 2024, to pay their outstanding tax liabilities with waived penalties and interest. During a 90-day amnesty period ending no later than June 30, 2026, eligible taxpayers can file a tax amnesty return, pay all taxes due, and avoid additional penalties. The program applies to various taxes administered by the Department of Revenue, with some exceptions for taxpayers under criminal investigation or with pending criminal actions. Participants must file complete or amended tax returns and pay their full tax liability, and they will be ineligible for future tax amnesty programs. If a taxpayer becomes delinquent within two years after the program, they may be reassessed the previously waived penalties and interest. The Department of Revenue is required to publicize the program, notify known tax delinquents, and provide detailed reports to the General Assembly about the program's implementation, including revenue collected, administrative costs, and participant demographics. All revenue generated will be deposited into specific fund accounts, and a 5% penalty will be levied on taxpayers who fail to participate or resolve their tax liabilities during the amnesty period.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1694