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Bill

HB 1273

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal.

2025-2026 Regular Session Introduced by Marc Anderson and 67 co-sponsors

Pennsylvania bill HB 1273 repeals electronic tax payment provisions and penalties while establishing new income tax payment methods under state Tax Reform Code.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 1273

Legislative bill overview

HB 1273 amends Pennsylvania's Tax Reform Code of 1971 to modify personal income tax regulations, specifically repealing existing provisions related to electronic payment methods and associated penalties/fees. The bill also establishes new payment method procedures in the general provisions section while making unspecified repeals.

Why is this important

This legislation directly affects how Pennsylvania residents and businesses pay income taxes and what fees or penalties apply to different payment methods. Changes to electronic payment regulations could influence tax compliance costs, payment accessibility, and state revenue collection efficiency.

Potential points of contention

  • Lack of specificity: The bill language provided does not detail which electronic payment provisions are being repealed or what new payment methods are being established, making it difficult to assess whether changes simplify or complicate the tax process
  • Penalty implications: Repealing penalty and fee provisions could either reduce taxpayer burden or potentially increase state revenue loss, depending on current penalty structures
  • Electronic access: Any restrictions on electronic payment options could disadvantage taxpayers without traditional banking access, while conversely, eliminating certain fees might improve accessibility

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

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