This bill amends the Tax Reform Code of 1971 by adding a new subsection to Section 3003.1, which pertains to petitions for refunds. The new language allows taxpayers to petition the Department of Revenue for a refund or credit for overpaid taxes, interest, or penalties even if the petition is made more than three years after the actual payment. The Department of Revenue is granted the authority to review each case of overpayment and to determine the appropriate number of years for which a refund or credit may be granted.

The bill aims to provide taxpayers with more flexibility in seeking refunds for overpayments, potentially benefiting those who may have missed the three-year window under previous regulations. The act is set to take effect 60 days after its passage.

Statutes/Laws affected:
Printer's No. 2182 (Aug 04, 2025): P.L.6, No.2