Pennsylvania HB1805 freezes penalties, fines, and fees for taxpayers on deferred or installment plans.

Pennsylvania HB1805 amends the Tax Reform Code of 1971 to prevent additional penalties, fines, or fees for taxpayers who are on a deferred payment plan or installment plan for past due tax liabilities, provided they adhere to the plan terms. This legislation also ensures that taxpayers can still appeal their past due tax liability even if they are on such a plan. The changes will take effect 60 days after the act's passage.

Pennsylvania HB1805 freezes penalties, fines, and fees for taxpayers on deferred or installment plans.

Pennsylvania HB1805 amends the Tax Reform Code of 1971 to prevent additional penalties, fines, or fees for taxpayers who are on a deferred payment plan or installment plan for past due tax liabilities, provided they adhere to the plan terms. This legislation also ensures that taxpayers can still appeal their past due tax liability even if they are on such a plan. The changes will take effect 60 days after the act's passage.