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 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 more flexibility for taxpayers seeking refunds, allowing the Department of Revenue to exercise discretion in handling cases of overpayment beyond the standard three-year limit. This change is intended to enhance the fairness and efficiency of the tax refund process in Pennsylvania. The act will take effect 60 days after its passage.

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