Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB1404

Introduced
6/13/23  

Caption

In sales and use tax, further providing for time for filing returns.

Impact

The legislation has the potential to modify existing state laws governing tax administration and compliance. If enacted, it would change the timeline for filing sales and use tax returns, which could mean changes in how businesses manage their financial reporting and obligations. With a clearer filing timeline, it is anticipated that businesses will find it easier to keep track of their tax submissions, thus ensuring a higher compliance rate and minimizing the risk of penalties for late filing.

Summary

House Bill 1404 focuses on modifications to the sales and use tax filing processes. The primary aim of the bill is to streamline the time allowed for filing tax returns, which is expected to enhance compliance among businesses and individuals liable for these taxes. Supporters believe that this will lead to more timely payments and potentially increase overall tax revenue for the state. By adjusting the filing timeline, the bill seeks to reduce confusion and administrative burden for taxpayers, especially small businesses that might struggle with tax compliance.

Sentiment

General sentiment around HB 1404 seems to be cautiously optimistic, particularly among lawmakers who support business growth and efficiency in tax collection. Many stakeholders, especially those in the business community, are backing this bill as a means to alleviate some of the burdens associated with tax compliance. However, there are concerns raised by those who fear that the expedited processes may lead to oversight or a lack of thoroughness in filings, which could negatively impact tax revenue in the long run.

Contention

Notably, points of contention surrounding HB 1404 revolve around the adequacy of the proposed timelines for filing and the potential impacts on state revenue collection. Critics argue that while the intention is to simplify processes, rushing the filing could lead to errors and omissions, thus undermining the state’s collection goals. This highlights a broader debate on finding the right balance between facilitating compliance for taxpayers while ensuring robust revenue mechanisms for the state.

Companion Bills

No companion bills found.

Previously Filed As

PA SB396

In sales and use tax, further providing for time for filing returns.

PA SB695

In sales and use tax, further providing for time for filing returns.

PA HB1316

In sales and use tax, further providing for time for filing returns.

PA SB729

In sales and use tax, further providing for time for filing returns.

PA SB654

In sales and use tax, further providing for

PA HB1355

In sales and use tax, further providing for discount.

PA HB1041

Streamline Filing Sales & Use Tax Returns

PA SB1225

In sales and use tax, further providing for discount.

PA SB473

In sales and use tax, further providing for discount.

PA HB2278

In sales and use tax, further providing for discount.

Similar Bills

No similar bills found.