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Bill

HB 856

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for assessment; in personal income tax, further providing for assessment; in corporate net income tax, further providing for assessments; in procedure and administration, further providing for petition for reassessment; and, in general provisions, further providing for petitions for refunds and providing for compromise or adjustment of assessments.

2025-2026 Regular Session Introduced by Roni Green and 4 co-sponsors

Pennsylvania bill revises tax assessment appeals, reassessment petitions, and refund procedures across income, sales, and corporate taxes to allow more taxpayer challenges and compromise options.

Referred to Finance
0
WeVote Research Nonpartisan
Bill Summary · HB 856

Legislative bill overview

HB 856 modifies Pennsylvania's Tax Reform Code of 1971 to revise assessment procedures and appeal mechanisms across sales/use tax, personal income tax, and corporate net income tax. The bill updates rules for tax assessments, reassessment petitions, refund requests, and allows for compromise or adjustment of tax assessments by relevant authorities.

Why is this important

These procedural changes affect how Pennsylvania taxpayers can challenge tax assessments and seek refunds, potentially making the appeals process more accessible or streamlined. The modifications could impact thousands of individuals and businesses interacting with the state tax system, and may alter the state's revenue collection procedures.

Potential points of contention

  • Burden on tax administration: Expanded reassessment petition rights or compromise provisions could increase workload for the Department of Revenue or create backlogs
  • Revenue implications: More lenient refund or compromise policies could reduce state tax revenue or create incentives for aggressive tax positions
  • Fairness concerns: Changes may benefit certain taxpayers over others depending on whether procedures become more accessible to small businesses/individuals versus large corporations

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

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