PA HB1316

Amends Pennsylvania's Tax Reform Code of 1971 to modify sales and use tax return filing requirements for certain licensees

Eliminates the accelerated payment requirement (50% prepayment option) for mid-sized licensees with quarterly tax liability between $25,000 and $100,000, effective January 1, 2026

Limits the accelerated payment provisions to the period from October 1, 2012 through December 31, 2025, after which these licensees would no longer need to prepay estimated taxes

Maintains existing filing thresholds: quarterly returns for liability under $600, monthly returns for $600-$25,000, and monthly with accelerated payments for $100,000 or more

Takes effect 60 days after enactment