PA
Pennsylvania House Bill HB1551

Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB1551

Introduced
6/9/25  
Refer
6/9/25  

Caption

In sales and use tax, further providing for refund petition.

Impact

If enacted, HB1551 is expected to amend existing statutes related to sales and use tax by clarifying and expediting the refund procedures. This could enhance the financial viability of businesses by providing a quicker route to recover overpaid taxes, which is particularly beneficial for small and medium-sized enterprises that may struggle with cash flow. Furthermore, the bill reflects a commitment to improving the business climate in the state by fostering a more responsive tax administration environment.

Summary

House Bill 1551 focuses on sales and use tax regulations, specifically regarding the processes for petitioning refunds. The proposed legislation aims to streamline the refund process to make it more accessible for businesses that have overpaid taxes. It is positioned as a means to reduce unnecessary administrative burdens, thereby facilitating smoother financial operations for companies that engage with state tax systems. The bill underscores the importance of maintaining fair tax practices and ensuring that businesses can reclaim excess payments efficiently.

Sentiment

The general sentiment around HB1551 appears to be supportive among business owners and associations that advocate for economic growth and efficiency in tax processes. Stakeholders who favor the bill argue that simplifying the refund process could alleviate financial strain on companies, especially during challenging economic times. Conversely, there may be caution among some legislators and tax policy experts about potential implications this streamlining could have on state revenue and oversight.

Contention

Notable points of contention include concerns about the potential for reduced state revenue if refund claims increase significantly due to the simplified process. Debate may arise over how the bill balances business interests with the fiscal responsibilities of the state, particularly regarding maintaining sufficient funding for public services that rely on tax revenue. Moreover, the procedural changes proposed could be seen by some as undermining thoroughness in tax administration, leading to discussions about the need for oversight in the context of expedited refund claims.

Latest PA HB1551 Activity

View All Events: PA 2025-2026 Regular Session HB1551

Companion Bills

No companion bills found.

Previously Filed As

PA SB654

In sales and use tax, further providing for

PA SB1051

In corporate net income tax, further providing for definitions; in procedure and administration, further providing for petition for reassessment and for review by board and providing for settlement conference process, for closing agreements and for report to General Assembly; and, in general provisions, further providing for timely filing.

PA HB1994

In corporate net income tax, further providing for definitions; in procedure and administration, further providing for petition for reassessment and for review by board and providing for settlement conference process, for closing agreements and for report to General Assembly; and, in general provisions, further providing for timely filing.

PA HB2424

In liquid fuels and fuels tax, further providing for refunds.

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 SB659

In personal income tax, further providing for definitions, providing for elective tax imposed at pass-through entity level and further providing for taxability of partners and for income of a Pennsylvania S corporation.

PA HB1138

In sales and use tax, further providing for definitions and for imposition of tax; and, in gross receipts tax, further providing for imposition of tax.

PA HB1584

In personal income tax, further providing for definitions, providing for elective tax imposed at pass-through entity level and further providing for taxability of partners, for income of a Pennsylvania S corporation and for income taxes imposed by other states.

PA SB1225

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.