Pennsylvania · 2025-2026

HB 852

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, occupation, 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.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

HB 852 amends The Local Tax Enabling Act to further provide for the collection of delinquent per capita, occupation, occupational privilege, emergency, municipal services, local services, and income taxes from employers. The bill also addresses requirements for notice and the costs associated with collecting these specific delinquent taxes.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Sponsors + 5 cosponsors

Roll-call votes on this bill

QuestionChamberResultYeaNayOtherDateSource
Committee vote (Finance): Reported as Amended upper pass 11 0 0 Jun 3, 2026 Open States bulk CSV (bills/votes) CC0-1.0
Committee vote (Finance): Adopt Amendment upper pass 11 0 0 Jun 3, 2026 Open States bulk CSV (bills/votes) CC0-1.0
Committee vote (Appropriations): Re-report Bill As Committed lower pass 35 0 0 Jun 3, 2025 Open States bulk CSV (bills/votes) CC0-1.0
FINAL PASSAGE lower pass 100 97 0 Jun 3, 2025 Open States bulk CSV (bills/votes) CC0-1.0
A815 lower pass 197 0 0 Jun 2, 2025 Open States bulk CSV (bills/votes) CC0-1.0
Committee vote (Finance): Report Bill As Amended lower pass 21 5 0 Apr 24, 2025 Open States bulk CSV (bills/votes) CC0-1.0
Committee vote (Finance): Adopt Amendment lower pass 22 4 0 Apr 24, 2025 Open States bulk CSV (bills/votes) CC0-1.0