PA HB1805

Taxpayers who enter into authorized deferred payment plans or installment plans for past due state tax liability cannot be charged additional penalties, fines, or fees while making payments according to the plan terms

Entering into a payment plan or installment plan, including agreements to reinstate a sales and use tax license, does not prevent taxpayers from appealing their past due tax liability

Amends the Tax Reform Code of 1971 by adding Section 3003.26

Takes effect 60 days after enactment