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Read. Follow. Verify.Pennsylvania House Bill 959 regulates interest on state tax overpayments and taxes due
Last action · March 18, 2025: Referred to FINANCE, March 18, 2025Sponsors: Barb Gleim and 7 others
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What This Bill Would Do
House Bill 959 establishes rules for calculating and paying simple interest on both tax overpayments made to the Commonwealth and unpaid taxes owed by taxpayers. The measure sets the annual interest rate based on federal standards and repeals sections of The Fiscal Code to consolidate tax interest provisions within the Tax Reform Code of 1971.
Taxpayers who overpay their state taxes will receive interest from the Commonwealth under specific conditions, while individuals and entities with overdue taxes will owe simple interest calculated from the original due date.
- State tax interest rates and overpayment rules in Pennsylvania were previously governed by provisions within The Fiscal Code of 1929. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Taxpayers
Taxpayers owe simple interest on unpaid state taxes and are eligible to receive interest payments from the Commonwealth on tax overpayments.
Department of Revenue
The department is responsible for recomputing and adjusting interest liabilities, transmitting interest rate notices, and issuing refunds or credits.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When does the Commonwealth have to pay interest on a tax overpayment?
How is the interest rate on state taxes determined?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
1 action- Mar 18, 2025HouseCommitteeReferred to FINANCE, March 18, 2025
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Consolidation of Tax Interest Provisions
The bill repeals sections 806 and 806.1 of The Fiscal Code of 1929 and relocates interest provisions for taxes due and overpayments directly into the Tax Reform Code of 1971.
Connected Entities
Sources
www.palegis.us
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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