HB 1273 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal.

PRINTER'S NO.   1426

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1273
                                               Session of
                                                 2025

     INTRODUCED BY B. MILLER, McNEILL, PICKETT, VENKAT, GREINER,
        KAUFFMAN, HAMM, MALONEY, PROBST, JAMES, KUZMA, MENTZER,
        M. MACKENZIE, COOPER, ZIMMERMAN, GAYDOS, BERNSTINE, FINK,
        MOUL, OTTEN, GILLEN, ARMANINI, CAUSER, D'ORSIE, DIAMOND,
        KLUNK, KOZAK, FLOOD, ORTITAY, EMRICK, RADER, ROAE, BARTON,
        SHAFFER, SCHMITT, RIGBY, E. NELSON, KUTZ, FRITZ, STEHR,
        KERWIN, KAIL, WATRO, WEAKNECHT, RYNCAVAGE, GLEIM, REICHARD,
        WENTLING, STAMBAUGH, FEE, CUTLER, C. WILLIAMS, STAATS, FLICK,
        SCHEUREN, IRVIN, KEPHART, M. JONES, ROWE, BANTA, MAJOR,
        ANDERSON, OLSOMMER, FREEMAN, METZGAR, SCHLEGEL, TWARDZIK AND
        WARNER, APRIL 21, 2025

     REFERRED TO COMMITTEE ON FINANCE, APRIL 21, 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 personal income tax, repealing provisions
11      relating to electronic payment and to additions, penalties
12      and fees; in general provisions, providing for method of
13      payment; and making a repeal.
14      The General Assembly of the Commonwealth of Pennsylvania
15   hereby enacts as follows:
16      Section 1.    Sections 332.1 and 352(k) of the act of March 4,
17   1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
18   repealed:
19      [Section 332.1.    Electronic Payment.--Any payment in the
 1   amount of fifteen thousand dollars ($15,000) or more remitted to
 2   the department for the tax imposed under this article shall be
 3   remitted electronically as prescribed by the department. This
 4   section shall not apply to employer withholding payments under
 5   Part VII of this article and section 9 of the act of April 9,
 6   1929 (P.L.343, No.176), known as "The Fiscal Code."]
 7      Section 352.     Additions, Penalties and Fees.--* * *
 8      [(k)    If a tax payment is made and the payment does not
 9   comply with section 332.1 when required, the taxpayer that is
10   liable for the tax shall, in addition to any other penalty,
11   interest or addition provided by law, be liable for a penalty of
12   three per cent of the payment remitted not to exceed five
13   hundred dollars ($500).]
14      Section 2.     The act is amended by adding a section to read:
15      Section 3003.26.     Method of Payment.--For a tax collected by
16   the Department of Revenue in any taxable year, the Department of
17   Revenue shall accept any and all forms of payment. The Treasury
18   Department and the Department of Revenue shall not prescribe
19   penalties for the use of any payment method.
20      Section 3.     Repeals are as follows:
21             (1)   The General Assembly declares that the repeal under
22      paragraph (2) is necessary to effectuate the addition of
23      section 3003.26 of the act.
24             (2)   Section 9(a)(1) of the act of April 9, 1929
25      (P.L.343, No.176), known as The Fiscal Code, is repealed.
26      Section 4.     All regulations and parts of regulations are
27   abrogated to the extent of any inconsistency with the provisions
28   of this act.
29      Section 5.     The addition of section 3003.26 of the act shall
30   apply to taxable years beginning after December 31, 2025.

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1     Section 6.    This act shall take effect immediately.




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