PRINTER'S NO. 174
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
214
Session of
2023
INTRODUCED BY GLEIM, R. MACKENZIE, CIRESI, HAMM, ZIMMERMAN, MOUL
AND JOZWIAK, MARCH 8, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," 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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 346 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 346. Refund or Credit of Overpayment.--(a) In the
case of any payment of tax not due under this article, the
department may credit the amount of such overpayment against any
liability in respect of the tax imposed by this article on the
part of the person who made the overpayment and shall refund any
balance to such person.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24