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HB438 • 2025

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
KUZMA
Last action
2025-03-19
Official status
Laid on the table, March 19, 2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

What This Bill Does

  • An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-03-19 LOCAL GOVERNMENT

    Reported as committed, March 19, 2025

  2. 2025-03-19 H

    First consideration, March 19, 2025

  3. 2025-03-19 H

    Laid on the table, March 19, 2025

  4. 2025-02-03 LOCAL GOVERNMENT

    Referred to LOCAL GOVERNMENT, Feb. 3, 2025

Official Summary Text

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, providing for removal of deceased spouse.

Current Bill Text

Read the full stored bill text 
PRINTER'S NO. 419
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 438
Session of
2025
INTRODUCED BY KUZMA, KHAN, FREEMAN, VENKAT, KAZEEM, ROWE,
D. WILLIAMS, HOHENSTEIN, SCHEUREN, FLICK, BANTA, CARROLL AND
GREEN, FEBRUARY 3, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 3, 2025
AN ACT
Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
"An act relating to the collection of taxes levied by
counties, county institution districts, cities of the third
class, boroughs, towns, townships, certain school districts
and vocational school districts; conferring powers and
imposing duties on tax collectors, courts and various
officers of said political subdivisions; and prescribing
penalties," providing for removal of deceased spouse.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of May 25, 1945 (P.L.1050, No.394), known
as the Local Tax Collection Law, is amended by adding a section
to read:
Section 6.1. Removal of Deceased Spouse.--A taxpayer may
request to remove the name of a deceased spouse from a real
estate tax bill after presenting a written request and death
certificate to the tax collector and the county assessment
office.
Section 2. This act shall take effect in 60 days.
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