All Roll Calls
Yes: 476 • No: 111
PennsylvaniaHB 8522025-2026 Regular SessionHouseWALLET
An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for collection of delinquent per capita, occu . . .pation, occupational privilege, emergency and municipal services, local services and income taxes from employers, etc., for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
Sponsored By: Joe Webster (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 2 costs, 2 mixed.
Public access to tax collection charges
Beginning 60 days after enactment, local governments must post resolutions setting delinquent-tax collection costs in business offices and on public websites. They must also post costs adopted by tax collection committees. Tax officers must post committee-adopted costs on their public websites. Collectors must give the local government or tax collection committee an itemized accounting of all costs collected each year.
Added notice costs for overdue taxpayers
Beginning 60 days after enactment, collectors can add delinquency notice costs to overdue local tax collection bills. This is not limited to registered or certified mail costs. Designated collection agencies can charge reasonable costs for notices and similar collection work, subject to governing-body approval. Collectors can keep the costs collected. Collection costs can be assessed, charged, and collected for five years after the end of the year the tax was due.
Collection costs for overdue business taxes
Beginning 60 days after enactment, businesses with certain overdue local taxes can be charged reasonable collection costs. Covered taxes are mercantile or business privilege, amusement, and admissions taxes. These costs can be assessed, charged, and collected only within five years after the end of the year the tax was due. The law sets no dollar amount or calculation formula.
Safeguards before collecting a spouse’s taxes
Beginning 60 days after enactment, collectors must first pursue collection remedies against the taxpayer and the taxpayer’s employer. Only then can they proceed against the spouse or the spouse’s employer. Collectors must send the spouse registered or certified notice at least 15 days before presenting the payment demand. The notice cost is added to collection costs. These safeguards do not themselves make a spouse liable for the tax.
Tax notices before workers’ pay deductions
Beginning 60 days after enactment, collectors must send three first-class notices before demanding payment through an employer or State Treasurer. The last notice must be mailed at least 15 days before the demand. Registered or certified mail can replace first-class mail. Refused or unclaimed mail, or no return receipt within 15 days, requires first-class notice at least 15 days before demand. Employers must collect overdue taxes and costs from wages, commissions, or earnings within 60 days after the demand is issued. Deductions cannot exceed 10% of wages at one time; employers can keep bookkeeping costs up to 2% of collections. Employers that fail to deduct or pay face liability for the overdue tax plus a 10% penalty, recoverable through a lawsuit. These rules cover overdue local per capita, occupation, occupational privilege, emergency and municipal services, local services, and income taxes.
Sponsors & Cosponsors
Sponsor
Joe Webster
Democratic • House
Cosponsors
Benjamin V. Sanchez
Democratic • House
Carol Hill-Evans
Democratic • House
Frank A. Farry
Republican • Senate
G. Roni Green
Democratic • House
Ismail Smith-Wade-El
Democratic • House
Joe Kerwin
Republican • House
Jose Giral
Democratic • House
Paul Takac
Democratic • House
Steven R. Malagari
Democratic • House
Roll Call Votes
Senate vote • 9/29/2026
House Bill 852 PN3511, Final Passage
Yes: 48 • No: 1
committee vote • 6/22/2026
21 0
Yes: 21 • No: 0
committee vote • 6/3/2026
11 0
Yes: 11 • No: 0
committee vote • 6/3/2026
11 0
Yes: 11 • No: 0
House vote • 6/3/2025
House Bill 852 PN1804, FINAL PASSAGE
Yes: 102 • No: 101
committee vote • 6/3/2025
37 0
Yes: 37 • No: 0
House vote • 6/2/2025
House Bill 852 PN1486 A00815
Yes: 203 • No: 0
committee vote • 4/24/2025
22 4
Yes: 22 • No: 4
committee vote • 4/24/2025
21 5
Yes: 21 • No: 5
Actions Timeline
Act No. 53 of 2026
10/8/2026GovernorApproved by the Governor
10/8/2026GovernorPresented to the Governor
10/7/2026HouseSigned in Senate
10/6/2026HouseSigned in House
10/6/2026HouseHouse concurred in Senate amendments (187-16)
10/6/2026HouseRe-reported on concurrence, as committed
10/6/2026HouseReferred to Rules
9/30/2026HouseThird consideration and final passage (48-1)
9/29/2026SenateRe-reported as committed
6/22/2026SenateRe-referred to Appropriations
6/9/2026SenateSecond consideration
6/9/2026SenateFirst consideration
6/3/2026SenateReported as amended
6/3/2026SenateReferred to Finance
6/9/2025SenateThird consideration and final passage (102-101)
6/3/2025HouseRe-reported as committed
6/3/2025HouseRe-committed to Appropriations
6/2/2025HouseSecond consideration, with amendments
6/2/2025HouseRemoved from table
5/14/2025HouseLaid on the table
4/24/2025HouseFirst consideration
4/24/2025HouseReported as amended
4/24/2025HouseReferred to Finance
3/10/2025House
Bill Text
PN 3511
6/3/2026
PN 1804
6/2/2025
PN 1486
4/24/2025
PN 882
3/10/2025
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