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HB 2610

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, providing for electronic tax lien filing and centralized repository; and making a repeal.

2025-2026 Regular Session Introduced by Joe Ciresi and 6 co-sponsors

HB 2610 modernizes PA tax liens by enabling electronic filing and creating a centralized repository to streamline, unify, and improve access to lien records.

Re-committed to Rules
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WeVote Research Nonpartisan
Bill Summary · HB 2610

Overview

  • Bill: HB 2610
  • Session: 2025-2026 (Pennsylvania)
  • Primary purpose: Amend the Tax Reform Code of 1971 to establish electronic tax lien filing and a centralized repository; include related modernization measures and repeal certain provisions.
  • Principal sponsor: Representative Justin Fleming (and several co-sponsors from the House)
  • Current status: Referred to the House Finance Committee (June 5, 2026)

Main purpose and intent

HB 2610 is aimed at modernizing Pennsylvania’s tax lien system by moving to electronic filing and creating a centralized repository for tax lien information. The bill falls under the general provisions of the Tax Reform Code of 1971 and seeks to streamline the administration and accessibility of tax liens, improve efficiency, and potentially enhance accuracy and timeliness in lien filing, notification, and recording processes.

Key provisions and changes (as described in the bill’s title and related materials)

  • Electronic tax lien filing: Establishes or expands the ability to file tax liens electronically, rather than relying solely on paper-based processes.
  • Centralized repository: Creates or formalizes a centralized data repository to store tax lien records, providing a single source of truth for lien information.
  • Repeal or repeal-related action: The bill indicates a repeal component, suggesting that certain existing provisions or requirements may be repealed or superseded by the electronic filing system and centralized repository.
  • General provisions alignment: Amendments would be harmonized with the broader Tax Reform Code of 1971, ensuring consistency with other tax administration provisions.

Note: The exact statutory language, specific procedural steps, data fields, security/privacy protections, transition timelines, and penalties for non-compliance are not provided in the summary materials you shared. The finalized text would detail:
- When electronic filing becomes mandatory or optional
- System access requirements for taxpayers and local governments
- Responsibilities of departments or agencies in maintaining the repository
- Fees, if any, for electronic filing or data access
- Transition timeline and phased implementation
- Public notice and appeal procedures related to liens

Who would be affected

  • Taxpayers with outstanding State and local tax liens, who would interact with the electronic filing system.
  • Tax collecting agencies and local tax offices that issue, record, or manage tax liens.
  • The Pennsylvania Department of Revenue (or its tax administration counterpart) responsible for lien administration and the centralized repository.
  • Financial institutions, title companies, and lien search services that rely on accurate lien data for due diligence and property transactions.
  • Legal practitioners and auditors who handle lien records and related compliance.

Procedural and timeline aspects

  • Introduction: HB 2610 has been introduced and referred to the House Finance Committee.
  • Committee process: The bill has a scheduled committee meeting and a voting meeting in June 2026, indicating active committee consideration.
  • Next steps: If approved by Finance, the bill would move to the full House for consideration, then potentially to the Senate. The timeline for enactment would depend on committee action, amendments, and floor votes, as well as any potential veto considerations and revenue/appropriations alignment.

Potential impacts and considerations

  • Administrative efficiency: Electronic filing and a centralized repository could reduce processing times, enhance record accuracy, and simplify lien searches.
  • Accessibility and transparency: A centralized repository can improve public access to lien information, benefiting lenders, buyers, and other stakeholders.
  • Transition and costs: Implementation would likely require investment in IT systems, staff training, and possible changes to workflow for lien processing.
  • Privacy and security: The centralized repository would need robust data security, access controls, and privacy protections for sensitive taxpayer information.
  • Repeal implications: Repealing or phasing out older provisions must ensure continuity of lien enforcement and prioritize taxpayer rights during the transition.

Notes for readers

  • This summary reflects the bill’s described scope as of its referral to Finance (June 5, 2026). For precise language, stipulations, and effective dates, review the bill’s text and any amendments filed during the Finance committee process.

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

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