HB 855 — An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in general provisions relating to taxation and assessments, further providing for abatement of certain interest and penalty.

PRINTER'S NO.   893

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 855
                                               Session of
                                                 2025

     INTRODUCED BY WEBSTER, GIRAL, SANCHEZ AND MALAGARI,
        MARCH 11, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 11, 2025


                                    AN ACT
 1   Amending Title 53 (Municipalities Generally) of the Pennsylvania
 2      Consolidated Statutes, in general provisions relating to
 3      taxation and assessments, further providing for abatement of
 4      certain interest and penalty.
 5      The General Assembly of the Commonwealth of Pennsylvania
 6   hereby enacts as follows:
 7      Section 1.    Section 8428 of Title 53 of the Pennsylvania
 8   Consolidated Statutes is amended by adding a subsection to read:
 9   § 8428.    Abatement of certain interest and penalty.
10      * * *
11      (c)    Petition for abatement.--A taxpayer may file a petition
12   for abatement of the penalty or interest due on any underpayment
13   or tax attributable to the taxpayer with the local taxing
14   authority. Upon receipt of the petition, the local taxing
15   authority may abate the penalty or interest when, in the opinion
16   of the local taxing authority, the petitioner acted in good
17   faith, without negligence, and had no intent to defraud the
18   local taxing authority if the petitioner agrees to pay the
19   remaining balance owed to the local taxing authority without
1   further appeal. A taxpayer must file a petition for abatement
2   within 60 days of the first due date of the penalty or interest
3   that is the subject of the petition and shall specify the
4   reasons for seeking an abatement in the petition.
5      Section 2.   This act shall take effect in 60 days.




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