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, providing for electronic tax lien filing and centralized repository; and making a repeal.

PRIOR PRINTER'S NO. 3537 PRINTER'S NO. 3611
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2610
Session of
2026
INTRODUCED BY FLEMING, SAMUELSON, GUZMAN, NEILSON, SANCHEZ,
D. WILLIAMS AND CIRESI, JUNE 5, 2026
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 16, 2026
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 general provisions, providing for electronic
tax lien filing and centralized repository; and making a
repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 3003.26. Electronic Tax Lien Filing and Centralized
Repository.--(a) Commonwealth taxes administered by the
department shall be a lien upon the property, franchises and
rights to property, real and personal, tangible and intangible,
including after-acquired property, of a corporation, association
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or person upon the posting of the liability under subsection (g)
and shall be considered recorded and, unless otherwise provided
in this act, have priority from that point in time. The lien
shall be a statutory lien, encumbering the property, franchises
and rights to the property throughout this Commonwealth without
the need for the lien to be reduced to judgment, filed with a
county prothonotary or revived.
(b) If the property, franchises and rights to property of a
corporation, association or person are sold at a judicial sale,
all taxes due to the Commonwealth shall be allowed and fully
paid out of the proceeds of the sale before any other
obligation, judgment, mortgage, claim or lien, including real
estate taxes and local and municipal claims, and excepting costs
of the sale and of the writ upon which the sale was made, but
shall be subordinate to mortgages or other liens, including real
estate taxes and local and municipal claims which had already
been established by statute, or existing and duly recorded or
entered of record prior to the posting of the tax lien on the
repository established under subsection (g).
(c) A judicial sale from a senior priority claim shall
divest a Commonwealth tax lien from the property actually sold
at that sale only to the extent the Commonwealth tax lien
remains unpaid after all distributions have been made, but the
Commonwealth tax lien shall, in all other respects, continue to
encumber any and all property the corporation, association or
person owns that was not included in the judicial sale,
including after-acquired property, until such time as the
Commonwealth tax lien is satisfied in its entirety.
(d) All liens filed by the department shall be Commonwealth
tax liens and nothing in this section shall be construed to
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prohibit the department, at its discretion, from releasing a
Commonwealth tax lien upon receipt of adequate consideration.
(e) Liens imposed under Article XXI shall arise as of the
date of death and attach to the decedent's real property and
need not be included in the repository established under this
section. The lien shall remain until the taxes and interest are
paid in full or until the lien is released under Article XXI.
(f) The department is not required to file a Commonwealth
tax lien with a prothonotary of a county in order for the
department to collect on the lien, through any method available
at law, except for a writ of execution filed by the
Commonwealth.
(g) The department shall maintain a searchable centralized
repository of all Commonwealth tax liens due and owing to the
Commonwealth. The repository shall be posted to the department's
publicly accessible Internet website. Liabilities due to the
Commonwealth for taxes administered by the department may be
posted to the repository within seven days of the settlement,
determination or assessment becoming final. The department is
not required to refile or revive a Commonwealth tax lien. The
repository shall be updated no less than once every seven days.
The publication of the repository and disclosure of information
contained in the repository shall be used only for official
purposes under section 731 of the act of April 9, 1929 (P.L.343,
No.176), known as "The Fiscal Code."
(h) (1) In order for the Commonwealth to collect on a
Commonwealth tax lien by executing on property, unless otherwise
provided by law, the Commonwealth tax lien must be filed of
record with the prothonotary of the county in which the property
or rights to property the department seeks to execute upon is
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located. The department may, at any time, transmit to the
prothonotary of the applicable county in which the property the
department seeks to execute upon is located, a certified copy of
the lien posted on the repository, to be entered of record by
the prothonotary and indexed as judgments are now indexed, upon
which record is lawful for writs of execution to be directly
issued without the issuance and prosecution to judgment of writs
of scire facias: Provided, that not less than ten days before
the issuance of execution on the lien, notice of the filing and
effect of the lien shall be sent by first class and registered
or certified mail to the taxpayer's last known post office
address.
(2) When the department seeks to enforce a Commonwealth tax
lien on an out-of-State taxpayer or against out-of-State
property of any liable taxpayer, the department shall record the
tax lien in the judgment of index of a prothonotary. As a result
of the recording, the tax lien shall be entitled to full faith
and credit in this Commonwealth and shall be enforceable as
judgments are for out-of-State enforcement.
(3) A prothonotary is not required as a condition precedent
to the entry of the lien, payment of the costs incident to the
entry.
(4) The indexing and filing of the Commonwealth tax lien by
the prothonotary does not change or otherwise affect the
priority status of the lien unless otherwise provided in this
act.
(5) Nothing in this section shall be construed to require
the department to file a Commonwealth tax lien in order to
proceed with a wage garnishment under section 3003.15 or a bank
attachment under section 3003.22.
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(i) A prothonotary who willfully fails to carry out a duty
imposed by this section commits a misdemeanor and shall, upon
conviction, be sentenced to pay a fine not exceeding one
thousand dollars ($1,000) and costs of prosecution or to undergo
imprisonment for a term not exceeding one year, or both.
(j) (1) Beginning in fiscal year 2027-2028 and each fiscal
year thereafter, the department shall remit payment to each
office of the prothonotary or its equivalent civil judgment
index custodian office in an amount equal to the average of the
department's cumulative Commonwealth tax lien filing fee costs
filed in the respective county from fiscal years 2024-2025,
2025-2026 and 2026-2027.
(2) The department's payment shall be used by the
prothonotary for the services provided to other citizens that
request assistance from the office of prothonotary.
Section 2. 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 213 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code, is repealed.
Section 3. A tax lien of the Commonwealth created prior to
January 1, 2027 2028, shall not be impaired, shall remain in
full force and effect and shall retain the priority under the
provision of law imposing the tax lien without the necessity of
refiling or revival.
Section 4. This act shall take effect January 1, 2028.
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