PA
Pennsylvania House Bill HB61

Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB61

Introduced
3/7/23  

Caption

In general provisions, providing for electronic tax lien filing and centralized repository; and making a repeal.

Impact

The proposed legislation is expected to have significant implications for state tax laws. By allowing for electronic filing of tax liens, HB61 seeks to modernize the existing process, reducing the need for manual entry and paper documentation. Additionally, the creation of a centralized repository for tax liens allows for greater accessibility and searchability of tax records, which can aid in enforcement and collection efforts. This centralization is anticipated to improve the management of tax liens as they will be recorded and made publicly accessible in a more coherent manner.

Summary

House Bill 61 (HB61) aims to amend the Tax Reform Code of 1971 by introducing provisions for electronic tax lien filing and the establishment of a centralized repository for such liens. The bill provides that Commonwealth taxes administered by the Department of Revenue shall automatically become a lien on the property of the taxpayer upon the posting of a liability, effectively streamlining the lien process. This change is designed to enhance efficiency and transparency in tax collection for the Commonwealth of Pennsylvania.

Sentiment

Discussion around HB61 appears generally supportive, particularly among proponents who argue that the electronic filing system and centralized repository will simplify and improve tax administration in Pennsylvania. However, it may raise concerns about data privacy and the potential for misuse of publicly accessible records. Legislators advocating for the bill stress the importance of technological advancement in government processes, while opponents might argue that measures need to be taken to ensure taxpayer data is protected throughout this transition.

Contention

Notable points of contention regarding HB61 include discussions on the implications of making tax lien information publicly accessible, with concerns related to privacy and the potential adverse effects on individuals and businesses already facing tax issues. The bill also repeals certain sections of previous laws, raising questions about the broader impact of these repeals on established practices in tax lien management. Lawmakers will need to carefully consider the balance between improved efficiency and potential challenges in terms of taxpayer rights and protections.

Companion Bills

No companion bills found.

Previously Filed As

PA SB1268

Repealing provisions relating to realty transfer tax; and making editorial changes.

PA SB238

Repealing provisions relating to realty transfer tax; and making editorial changes.

PA HB1273

In personal income tax, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal.

PA HB1273

In unconventional gas well fee, repealing provisions relating to expiration; imposing a natural gas tax; and imposing penalties.

PA HB1649

Eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

PA HB0188

Centralized electronic notice system.

PA HB0298

Centralized electronic notice system.

PA HB214

In personal income tax, further providing for refund or credit of overpayment and providing for interest on refund or credit of overpayments; and, in general provisions, providing for interest on taxes due the Commonwealth and for interest on overpayments; and making repeals.

PA HB959

In personal income tax, further providing for refund or credit of overpayment and providing for interest on refund or credit of overpayments; in general provisions, providing for interest on taxes due the Commonwealth and for interest on overpayments; and making repeals.

PA HB1648

Providing for right-to-know; making repeals; and making editorial changes.

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