Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1316

Introduced
4/28/25  

Caption

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

Impact

The bill is expected to simplify the tax filing process for businesses by creating clearer guidelines on when and how often returns should be filed based on revenue thresholds. By establishing new filing deadlines and requirements based on actual tax liabilities from previous years, the bill aims to alleviate the administrative burden on businesses, particularly smaller licensees who may struggle with complex reporting. This legislative change will have a direct impact on compliance and financial planning for businesses, which could enhance business operations within Pennsylvania.

Summary

House Bill 1316 proposes amendments to Pennsylvania's Tax Reform Code of 1971, specifically addressing sales and use tax related to the time for filing returns. The bill outlines the requirements for different types of licensees concerning their tax liability, introducing changes to the filing structure to ensure timely reporting and payment. Among these changes, the bill sets specific thresholds for tax liabilities that dictate whether a licensee must file monthly or quarterly returns, attempting to streamline the tax process for a variety of businesses and licensees across the state.

Sentiment

The sentiment surrounding HB 1316 appears to be cautiously supportive, particularly among business groups that favor less bureaucracy and clearer tax oversight. Legislators who presented the bill have emphasized its potential to reduce complexity in tax reporting. However, there are also concerns among some lawmakers about the implications of the changes, particularly regarding how they may affect smaller businesses and the overall adequacy of revenue collected by the state. This reflects a broader tension between minimizing bureaucratic hurdles and ensuring adequate funding for public services.

Contention

Notable points of contention revolve around the possible downsides of shifting the burden of tax calculations and payments to businesses. Critics may argue that increasing the frequency of payments or changing established timelines could inadvertently lead to increased penalties for late payments among those who are less familiar with the adjustments. Moreover, there may be concerns about the effectiveness of these measures in generating sufficient state revenue, necessitating ongoing discussions among stakeholder groups.

Companion Bills

No companion bills found.

Previously Filed As

PA SB396

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

PA HB1404

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

PA SB654

In sales and use tax, further providing for

PA SB1225

In sales and use tax, further providing for discount.

PA HB2278

In sales and use tax, further providing for discount.

PA HB1219

In personal income tax, further providing for classes of income and for special tax provisions for poverty and providing for alternative special tax provisions for poverty; in corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax, for consolidated reports and for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for transfer of tax; in tax credit and tax benefit administration, further providing for definitions; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for carryover, carryback and assignment of credit and for limitations; in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, providing for biotechnology; in neighborhood assistance tax credit, further providing for tax credit and for grant of tax credit; providing for expanded neighborhood improvement zones; in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses; providing for Public Transportation Trust Fund; and, in general provisions, further providing for underpayment of estimated tax, for method of filing and for allocation of tax credits.

PA HB874

In preliminary provisions, further providing for definitions; in licenses and regulations and liquor, alcohol and malt and brewed beverages, further providing for interlocking business prohibited, for number and kinds of licenses allowed same licensee, for interlocking business prohibited, for brand registration and for breweries; in distilleries, wineries, bonded warehouses, bailees for hire and transporters for hire, further providing for limited wineries and for limited distilleries and distilleries, providing for farm cideries and further providing for license fees and for records to be kept; and making an editorial change.

PA HB1765

In preliminary provisions, further providing for definitions; in contributions by employers and employees, further providing for trigger determinations and for trigger rate redeterminations; in compensation, further providing for qualifications required to secure compensation, for ineligibility for compensation and for rate and amount of compensation; in determination of compensation, appeals, reviews and procedure, further providing for determination of compensation appeals; in Unemployment Compensation Amnesty Program, further providing for definitions; and, in amnesty program, further providing for definitions.

PA HB2559

In damages by action at law, further providing for recovery; in liability and compensation, further providing for schedule of compensation, repealing provisions relating to computation of benefits and providing for computation of benefits; in procedure, further providing for compromise and release, for collective bargaining agreement and for workers' compensation insurance; in additional coverages, further providing for irrebuttable presumption; in Self-Insurance Guaranty Fund, further providing for definitions and for prefund account; and, in Uninsured Employers Guaranty Fund, further providing for definitions.

PA HB793

Repealing the act of July 13, 1953 (P.L.389, No.86), known as the Consumers Sales Tax Act.

Similar Bills

No similar bills found.