HB651 • 2025

An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for installment payment of taxes.

Taxes

Passed Legislature

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

Sponsor: MAKO
Last action: 2025-02-20
Official status: Referred to LOCAL GOVERNMENT, Feb. 20, 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, further providing for installment payment of taxes.

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, further providing for installment payment of taxes.

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

2025-02-20 LOCAL GOVERNMENT
Referred to LOCAL GOVERNMENT, Feb. 20, 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, further providing for installment payment of taxes.

Current Bill Text

Read the full stored bill text

PRINTER'S NO. 660
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 651
Session of
2025
INTRODUCED BY MAKO, HAMM, KAUFFMAN, KENYATTA, KRUPA,
M. MACKENZIE, MARCELL, NEILSON, REICHARD AND SMITH,
FEBRUARY 20, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 20, 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," further providing for installment payment of
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 11(a) of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law, is
amended to read:
Section 11. Installment Payment of Taxes.--(a) Any taxing
district shall have power to provide by ordinance or resolution
for the collection and payment of its taxes in not more than
[four] twelve installments. Where payment of taxes is made on
the installment basis, no abatement or discount shall be allowed
on said taxes.
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Section 2. This act shall take effect in 60 days.
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