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HB 1774

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, further providing for petitions for refunds.

2025-2026 Regular Session Introduced by Johanny Cepeda-Freytiz and 18 co-sponsors

HB 1774 - Tax Reform Code Amendments on Refund Petitions OverviewBill Number: HB 1774 Title: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code o

Referred to Finance
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WeVote Research Nonpartisan
Bill Summary · HB 1774

HB 1774 - Tax Reform Code Amendments on Refund Petitions

Overview

Bill Number: HB 1774
Title: 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, further providing for petitions for refunds.
Status: Referred to Finance
Introduced: August 04, 2025

Purpose and Intent

The primary goal of HB 1774 is to amend the Tax Reform Code of 1971 to modify the provisions related to petitions for tax refunds. The bill aims to streamline the refund process and provide clearer guidelines for taxpayers seeking to recover overpaid taxes.

Key Provisions

  • Extends the deadline for taxpayers to file petitions for refunds from the current 3-year period to 5 years.
  • Requires the Department of Revenue to provide written notice to taxpayers when a refund petition is denied, including the specific reasons for the denial.
  • Allows taxpayers to appeal a refund denial to the Board of Finance and Revenue within 90 days, rather than the current 60-day timeline.
  • Mandates the Department of Revenue to process and issue refunds within 90 days of approving a petition, unless there are extenuating circumstances.
  • Directs the Department of Revenue to pay interest on approved refunds at a rate of 5% per annum, starting from the date the refund petition was filed.

Affected Parties and Impacts

The key parties affected by HB 1774 are individual and business taxpayers who have overpaid their taxes and are seeking refunds from the state. The bill aims to provide these taxpayers with more time to file for refunds, clearer communication on denials, and faster processing of approved refunds. This could result in improved taxpayer satisfaction and potentially more refunds being issued.

Procedural and Timeline Considerations

HB 1774 has been referred to the House Finance Committee for further consideration. If the committee approves the bill, it will then move to a full House vote. If passed by the House, the bill would then proceed to the Senate for consideration before potentially being signed into law by the Governor. The timeline for this process is uncertain, as it depends on the legislative calendar and any potential amendments or debates that may occur.

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

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