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PA HB1552
Bill
Status
Introduced
6/9/2025
Primary Sponsor
Joshua Siegel
Click for details
AI Summary
- Amends Pennsylvania's Tax Reform Code to establish penalties for frivolous sales and use tax refund claims totaling $5,000 or more
- Imposes a 5% penalty on refund claims found to be materially incomplete and a 10% penalty on claims that are duplicative or lack reasonable basis in law or fact
- Requires the Department of Revenue to notify taxpayers of incomplete claims and provide 60 days to correct deficiencies or withdraw the claim before assessing penalties
- Shifts penalty liability from the taxpayer to the preparer if a third party prepared the frivolous refund claim
- Allows the department to waive penalties if duplicate claims were unintentional and minimal, or for other good cause shown
Legislative Description
In sales and use tax, providing for frivolous refund claim.
Last Action
Laid on the table
9/10/2025
Committee Referrals
Rules6/11/2025
Finance6/9/2025
Full Bill Text
No bill text available