An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in general provisions relating to taxation and assessments, further providing for abatement of certain interest and penalty.

PRINTER'S NO. 893
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 855
Session of
2025
INTRODUCED BY WEBSTER, GIRAL, SANCHEZ AND MALAGARI,
MARCH 11, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 11, 2025
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in general provisions relating to
taxation and assessments, further providing for abatement of
certain interest and penalty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8428 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
§ 8428. Abatement of certain interest and penalty.
* * *
(c) Petition for abatement.--A taxpayer may file a petition
for abatement of the penalty or interest due on any underpayment
or tax attributable to the taxpayer with the local taxing
authority. Upon receipt of the petition, the local taxing
authority may abate the penalty or interest when, in the opinion
of the local taxing authority, the petitioner acted in good
faith, without negligence, and had no intent to defraud the
local taxing authority if the petitioner agrees to pay the
remaining balance owed to the local taxing authority without
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further appeal. A taxpayer must file a petition for abatement
within 60 days of the first due date of the penalty or interest
that is the subject of the petition and shall specify the
reasons for seeking an abatement in the petition.
Section 2. This act shall take effect in 60 days.
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