Pennsylvania HB1273 repeals electronic payment requirements and penalties for non-compliance, allowing any payment method for personal income tax.

Pennsylvania HB1273 repeals provisions in the Tax Reform Code of 1971 that required electronic payment for personal income tax over $15,000 and imposed penalties for non-compliance. It also removes a penalty for non-electronic payments. The bill allows the Department of Revenue to accept any form of payment for personal income tax. The changes apply to taxable years beginning after December 31, 2025.

Pennsylvania HB1273 repeals electronic payment requirements and penalties for non-compliance, allowing any payment method for personal income tax.

Pennsylvania HB1273 repeals provisions in the Tax Reform Code of 1971 that required electronic payment for personal income tax over $15,000 and imposed penalties for non-compliance. It also removes a penalty for non-electronic payments. The bill allows the Department of Revenue to accept any form of payment for personal income tax. The changes apply to taxable years beginning after December 31, 2025.