PA HB1694

Establishes a 90-day tax amnesty program for fiscal year 2025-2026, allowing taxpayers with delinquent state taxes from January 1, 2020 through December 31, 2024 to pay outstanding balances without penalties, interest, or fees

Eligible taxes include any tax administered by the Department of Revenue; taxpayers under criminal investigation or prosecution for tax violations are excluded from participation

Participants must file a tax amnesty return, pay all taxes owed in full during the amnesty period, and file any missing or amended returns; those with existing deferred payment plans must pay remaining balances in full to qualify

Imposes a 5% penalty on taxpayers who fail to participate in the amnesty program and are later found to have unpaid or underreported eligible tax liabilities

Revenue collected will be deposited into a restricted General Fund account and distributed to the General Fund, Motor License Fund, and Liquid Fuels Tax Fund by June 30, 2026; participants are permanently barred from future tax amnesty programs