HB 1551 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for refund petition.

PRINTER'S NO.   1855

                      THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 1551
                                                   Session of
                                                     2025

     INTRODUCED BY SIEGEL, JUNE 6, 2025

     REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 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 sales and use tax, further providing for
11      refund petition.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     Section 253(b) 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 253.     Refund Petition.--* * *
18      (b)     (1)   A refund or credit of tax, interest or penalty,
19   paid as a result of an assessment made by the department under
20   section 231, shall be made only where the person who has
21   actually paid the tax files with the department a petition for a
22   refund with the department under Article XXVII within the time
23   limits of section 3003.1. The filing of a petition for refund,
 1   under the provisions of this subsection, shall not affect the
 2   abatement of interest, additions or penalties to which the
 3   person may be entitled by reason of his payment of the
 4   assessment.
 5      (2)   In addition to the information required under Article
 6   XXVII, a petition for refund filed under this section shall
 7   include the following information:
 8      (A)   The specific basis of the taxpayer's claim for refund.
 9      (B)   An appeal schedule in a manner or form as required by
10   the department. If the petition involves two hundred fifty or
11   more transactions, the appeal schedule shall be in a detailed
12   electronic sortable spreadsheet listing all of the transactions
13   at issue.
14      (C)   Proof the tax for which a petition for refund is filed
15   was actually paid.
16      (D)   Any evidence in a manner or form required by the
17   department to support the information required in this
18   paragraph.
19      (3)   If a petition for refund filed under this section does
20   not include all of the information required in paragraph (2),
21   the department may require the taxpayer to provide the
22   information within thirty days of the receipt of the petition.
23   Upon the failure of the taxpayer to provide the information
24   under this section within thirty days of filing, the department
25   may dismiss the petition with prejudice.
26      (4)   If a petition for refund filed under this section
27   involves two hundred fifty or more transactions, the taxpayer
28   shall provide all evidence in an electronic format.
29      (5)   Each petition for refund filed under this section shall
30   not include the same tax periods that were included in another

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1   petition filed by the same taxpayer.
2      Section 2.   This act shall take effect immediately.




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