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 refund or credit amount based on the number of years of overpayment deemed necessary.

The bill aims to provide clarity and flexibility in the refund process, ensuring that taxpayers have a means to recover overpayments even after the three-year period has elapsed. This change is intended to enhance taxpayer rights and improve the administration of tax refunds 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