HB 1076 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, further providing for statute of limitations for collection of assessed taxes.

PRINTER'S NO.     1175

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1076
                                                Session of
                                                  2025

     INTRODUCED BY ZIMMERMAN, HAMM, GREINER, PICKETT, KAUFFMAN,
        KRUPA, JAMES, GROVE AND LEADBETER, MARCH 31, 2025

     REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 2025


                                     AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in general provisions, further providing for
11      statute of limitations for collection of assessed taxes.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     Section 3003.23(a)(1) of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   to read:
17      Section 3003.23.     Collection of Assessed Taxes.--(a)   The
18   following shall apply:
19      (1)     For a tax administered by the Department of Revenue,
20   except under Article XXI, the Department of Revenue may collect
21   the tax owed if collection commences within [ten] seven years of
22   the date the settlement, determination or assessment of the tax
 1   becomes final. For nonfiled returns, the Department of Revenue
 2   shall induce the filing of a return or settle, determine or
 3   assess the tax liability of a nonfiled tax period within [ten]
 4   seven years of the tax return due date. The filing of a tax lien
 5   shall not extend the [ten-year] seven-year period to collect a
 6   tax.
 7      * * *
 8      Section 2.   This act shall apply to:
 9          (1)    Taxes for which settlement, determination or
10      assessment becomes final after the effective date of this
11      section.
12          (2)    For nonfiled returns, taxes that have a tax return
13      due date after the effective date of this section.
14      Section 3.   This act shall take effect January 1, 2026, or
15   immediately, whichever is later.




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