PennsylvaniaTax collectors could charge approved costs for unpaid local taxes
The measure addresses mailed warnings before employer tax demands and reasonable costs that approved local tax collectors may charge.
What it does
The printed text addresses the mailed warning that precedes a demand to an employer for a worker’s unpaid tax. The warning described in the text gives the taxpayer at least 15 days to pay first.
The printed text describes reasonable costs for notices or similar steps to collect listed unpaid local taxes. It limits those costs to five years from the end of the calendar year when the tax was due.
Argument forLocal governments could recover reasonable costs for listed unpaid taxes, while annual accounting and a five-year limit could help track those charges.
Argument againstTaxpayers might receive collection notices or face similar steps without the specific mailed warning described in the text, and could also owe reasonable collection costs.
More detail
The printed text includes a provision repealing a rule for mailing a warning before a tax officer asks an employer to pay a worker’s overdue tax. The described rule concerns taxpayers with overdue taxes and a demand to the taxpayer’s employer for payment. The act would take effect 60 days after enactment; no separate start date is stated for this provision.
The printed text provides for designated collectors to charge reasonable costs for delinquency notices or similar tax collection steps, with annual accounting and a five-year limit on certain costs. The provisions concern designated collectors of listed local taxes, including per capita, occupation, business privilege, amusement, and income taxes. The governing body or tax collection committee must approve the notices or similar collection procedures. Collectors may keep reasonable costs collected and must send an itemized accounting to the local government or committee each year. The five-year period starts on the last day of the calendar year in which the tax was due. The act would take effect 60 days after enactment.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Oct 8Act No. 53 of 2026Latest
- Oct 8Approved by the Governor Josh ShapiroBecame Law
- Oct 7Presented to the GovernorTo Governor
- Oct 6Signed in Senate
- Vote recorded CONCURRENCE. Result: pass.Lower
- Vote recorded Committee vote (Rules): Re-report Bill As Committed. Result: pass.Lower
- Oct 6Signed in House
- Oct 6House concurred in Senate amendments
- Oct 6Re-reported on concurrence, as committedMinor
- Sep 30Referred to RulesMinor
- Sep 29Third consideration and final passagePassed Senate
- Vote recorded FINAL PASSAGE. Result: pass.Upper
- Jun 22Re-reported as committedMinor
- Vote recorded Committee vote (Appropriations): Re-Reported as Committed. Result: pass.Upper
- Jun 9Re-referred to AppropriationsMinor
- Jun 9Second considerationMinor
- Jun 3First considerationMinor
- Vote recorded Committee vote (Finance): Reported as Amended. Result: pass.Upper
- Vote recorded Committee vote (Finance): Adopt Amendment A03002. Result: pass.Upper
- Jun 3Reported as amendedMajor
- 2025
- Jun 9Referred to FinanceMinor
- Jun 3Third consideration and final passagePassed House
- Vote recorded FINAL PASSAGE. Result: pass.Lower
- Vote recorded Committee vote (Appropriations): Re-report Bill As Committed. Result: pass.Lower
- Jun 3Re-reported as committedMinor
- Jun 2Re-committed to AppropriationsMinor
- Vote recorded A815. Result: pass.Lower
- Jun 2Second consideration, with amendmentsMinor
- May 14Removed from table
- Apr 24Laid on the table
- Vote recorded Committee vote (Finance): Report Bill As Amended. Result: pass.Lower
- Vote recorded Committee vote (Finance): Adopt Amendment A00382. Result: pass.Lower
- Apr 24First considerationMinor
- Apr 24Reported as amendedMajor
- Mar 10Referred to FinanceIntroduced
Taxes & Budget