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PA HB856
Bill
Status
3/11/2025
Primary Sponsor
Joseph Webster
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AI Summary
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Requires the Pennsylvania Department of Revenue to include specific information in tax assessment and adjustment notices explaining which items are being adjusted and why, applicable to sales and use tax, personal income tax, and corporate net income tax
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Prevents the 60-day deadline for taxpayers to file a petition for reassessment from starting until the Department provides the required explanation of adjustments in the notice
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Allows the Department to extend the deadline for filing a petition for reassessment if the taxpayer demonstrates good cause and the extension would not prejudice the Commonwealth
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Permits the Department to compromise tax assessments without requiring a formal appeal in cases of doubtful liability, taxpayer financial hardship, or to promote effective tax administration
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Requires the Department to adjust assessments without requiring an appeal when the assessment resulted from a clerical error, a payment or tax credit dispute, or missing documentation from the taxpayer
Legislative Description
In sales and use tax, further providing for assessment; in personal income tax, further providing for assessment; in corporate net income tax, further providing for assessments; in procedure and administration, further providing for petition for reassessment; and, in general provisions, further providing for petitions for refunds and providing for compromise or adjustment of assessments.
Last Action
Referred to Finance
3/11/2025