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
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," 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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 332.1 and 352(k) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
repealed:
[Section 332.1. Electronic Payment.--Any payment in the
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amount of fifteen thousand dollars ($15,000) or more remitted to
the department for the tax imposed under this article shall be
remitted electronically as prescribed by the department. This
section shall not apply to employer withholding payments under
Part VII of this article and section 9 of the act of April 9,
1929 (P.L.343, No.176), known as "The Fiscal Code."]
Section 352. Additions, Penalties and Fees.--* * *
[(k) If a tax payment is made and the payment does not
comply with section 332.1 when required, the taxpayer that is
liable for the tax shall, in addition to any other penalty,
interest or addition provided by law, be liable for a penalty of
three per cent of the payment remitted not to exceed five
hundred dollars ($500).]
Section 2. The act is amended by adding a section to read:
Section 3003.26. Method of Payment.--F or a tax collected by
the Department of Revenue in any taxable year, the Department of
Revenue shall accept any and all forms of payment. The Treasury
Department and the Department of Revenue shall not prescribe
penalties for the use of any payment method.
Section 3. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the addition of
section 3003.26 of the act.
(2) Section 9(a)(1) of the act of April 9, 1929
(P.L.343, No.176), known as The Fiscal Code, is repealed.
Section 4. All regulations and parts of regulations are
abrogated to the extent of any inconsistency with the provisions
of this act.
Section 5. The addition of section 3003.26 of the act shall
apply to taxable years beginning after December 31, 2025.
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Section 6. This act shall take effect immediately.
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