HB 1563 — 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 method of filing.

PRINTER'S NO.   1848

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1563
                                               Session of
                                                 2025

     INTRODUCED BY B. MILLER, STRUZZI, SMITH, CUTLER, M. MACKENZIE,
        HAMM, GREINER, JAMES, KAUFFMAN, LAWRENCE, MENTZER, SCOTT,
        ZIMMERMAN, BANTA AND ROWE, JUNE 5, 2025

     REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 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      method of filing.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 3003.8 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 3003.8.    Method of Filing.--(a)   Notwithstanding any
18   provision of law and except as provided under subsection (c),
19   the Department of Revenue [may] shall allow the electronic or
20   telephonic filing of any tax return or documents or the
21   remittance of a payment for a fee or tax liability under this
22   act.
 1      (b)   For the purposes of this section, the Department of
 2   Revenue may determine alternative methods for the following:
 3      (1)   The signing, subscribing or verifying of a return,
 4   statement or other document that shall have the same validity
 5   and consequences as the actual signing by the taxpayer.
 6      (2)   The remittance of a payment for a fee or tax liability
 7   under this act.
 8      (c)   For the purposes of this section, the Department of
 9   Revenue may phase out the telephonic filing of any tax return or
10   documents when the tax revenue collected no longer exceeds the
11   cost of offering the service.
12      Section 2.     The amendment of section 3003.8 of the act shall
13   apply to the filing of any tax return or documents or the
14   remittance of a payment for a fee or tax liability beginning
15   after December 31, 2025.
16      Section 3.     This act shall take effect immediately.




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