PA HB1198

Amends Section 355 of Pennsylvania's Tax Reform Code of 1971 regarding the Department of Revenue's authority to examine taxpayer records for personal income tax purposes

Requires the Department of Revenue to conduct in-person examinations at the taxpayer's physical location when requested books, papers, and records total 25 pages or more

Mandates the department provide taxpayers with written notification 14 business days prior to any in-person examination of records

Takes effect 60 days after enactment