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HB 852

An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes from employers, etc., for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

2025-2026 Regular Session Introduced by José Giral and 5 co-sponsors

Pennsylvania bill modifies municipal procedures for collecting delinquent local taxes, adjusting notice requirements and collection cost allocation affecting taxpayers and municipal revenues.

Re-reported as committed
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WeVote Research Nonpartisan
Bill Summary · HB 852

Legislative bill overview

HB 852 amends Pennsylvania's Local Tax Enabling Act to modify how municipalities collect delinquent local taxes, including per capita taxes, occupation taxes, and income taxes. The bill specifically changes procedures related to notice requirements and the costs municipalities can charge taxpayers for collection efforts.

Why is this important

Local tax collection directly affects municipal budgets and services in Pennsylvania communities. Changes to notice requirements and collection costs impact both taxpayers facing delinquency and municipalities' ability to fund essential services like schools, police, and infrastructure.

Potential points of contention

  • Collection cost burden: Clarifying what costs can be passed to delinquent taxpayers could either increase taxpayer debt or limit municipalities' ability to recover collection expenses
  • Notice procedure changes: Modified notice requirements may affect due process protections for taxpayers or procedural efficiency for tax collectors, depending on specifics
  • Tax type coverage: The bill's application across multiple tax types (per capita, occupation, income) may create differential impacts on different taxpayer groups and municipal revenue streams

Compiled from official sources — confirm details with the bill’s official record.

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