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PA HB855

Bill

Official Source

Status

Introduced

3/11/2025

Primary Sponsor

Joseph Webster

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Allows taxpayers to file a petition with local taxing authorities to request abatement of penalties or interest on underpaid taxes
  • Local taxing authorities may grant abatement if the taxpayer acted in good faith, without negligence, and had no intent to defraud
  • Taxpayers must agree to pay the remaining balance owed without further appeal as a condition of receiving abatement
  • Petitions must be filed within 60 days of the first due date of the penalty or interest and must specify reasons for seeking abatement
  • Takes effect 60 days after enactment

Legislative Description

In general provisions relating to taxation and assessments, further providing for abatement of certain interest and penalty.

Last Action

Re-referred to Finance

10/29/2025

Committee Referrals

Finance10/29/2025
Local Government3/11/2025

Full Bill Text

No bill text available