PA HB1076

Reduces the statute of limitations for the Pennsylvania Department of Revenue to collect assessed taxes from 10 years to 7 years from the date the assessment becomes final

Shortens the deadline for the Department to induce filing or assess tax liability for nonfiled returns from 10 years to 7 years from the tax return due date

Clarifies that filing a tax lien does not extend the 7-year collection period

Applies only to taxes with assessments becoming final or returns due after the effective date (not retroactive to existing assessments)

Takes effect January 1, 2026