Pennsylvania HB1076 amends the statute of limitations for tax collection to seven years.
Pennsylvania HB1076 modifies the statute of limitations for collecting assessed taxes, setting it at seven years from the tax return due date. This bill applies to taxes finalized after its effective date and nonfiled returns due after that date. The filing of a tax lien does not extend this seven-year period. The changes will take effect on January 1, 2026, or immediately, whichever is later.
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