Signed by Governor Josh Shapiro

Vote Smart's Synopsis:

Vote to concur with House amendments and pass a bill that authorizes he Board of Finance and Revenue (BF&R) to accept late-filed applications under specific circumstances and establishes an independent, mediated settlement process as an alternative to the formal court appeals procedure in Pennsylvania.

Highlights:

• Specifies that the Board of Finance and Revenue can establish procedures for the payment, collection, administration and enforcement (Sec. 1). 

• Establishes tax credits in certain cases (Sec. 1). 

• Establishes that  the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities have certain power (Sec. 1). 

• Establishes that the department can prescribe crimes, offenses and penalties, in procedure and administration, further providing for review by board and providing for settlement conference process (Sec. 1).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that authorizes he Board of Finance and Revenue (BF&R) to accept late-filed applications under specific circumstances and establishes an independent, mediated settlement process as an alternative to the formal court appeals procedure in Pennsylvania.

Highlights:

• Specifies that the Board of Finance and Revenue can establish procedures for the payment, collection, administration and enforcement (Sec. 1). 

• Establishes tax credits in certain cases (Sec. 1). 

• Establishes that  the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities have certain power (Sec. 1). 

• Establishes that the department can prescribe crimes, offenses and penalties, in procedure and administration, further providing for review by board and providing for settlement conference process (Sec. 1).

Full Bill Text