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PA HB1774

Bill

Official Source

Status

Introduced

8/4/2025

Primary Sponsor

Mandy Steele

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Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Amends Section 3003.1 of Pennsylvania's Tax Reform Code of 1971 to allow the Department of Revenue discretionary authority to review tax refund or credit petitions filed more than three years after actual payment
  • Grants the Department of Revenue authority to issue refunds or credits for overpayments spanning multiple years, with the number of years covered determined at the department's discretion
  • Current law requires refund petitions to be filed within three years of payment; this amendment creates an exception allowing late petitions to be considered on a case-by-case basis
  • Takes effect 60 days after enactment

Legislative Description

In general provisions, further providing for petitions for refunds.

Last Action

Referred to Finance

8/4/2025

Committee Referrals

Finance8/4/2025

Full Bill Text

No bill text available