Pennsylvania House Bill 1627, introduced June 8, 2009, proposes an amnesty program that would cover sales and use tax, corporate net income tax, capital stock / franchise tax, personal net income tax, and any other general fund taxes that are delinquent as of June 1, 2009. Local taxes would not be included in the amnesty.
The proposed amnesty would run for a 90-day period, to take place sometime during Pennsylvania's next fiscal year, which will run from July 1, 2009 through June 30, 2010. Under the proposed amnesty, eligible taxpayers would pay any tax and interest due, but all penalties would be waived.
All taxpayers would be eligible to participate in the proposed amnesty unless, prior to the amnesty period, they had received a notice that they are the subject of a criminal investigation for a tax law violation.
To receive the benefit of the proposed amnesty, taxpayers would be required to file returns and pay any tax and interest due during the 90-day period. Taxpayers would also have to agree to forgo refund claims with respect to tax paid under the amnesty program.
If a taxpayer does not disclose a tax liability eligible for the amnesty as part of the proposed amnesty program, and the liability is later discovered, an additional penalty of 15 percent of any unpaid tax, penalties, and interest would be imposed. This penalty would not apply to tax liabilities for which a taxpayer has a pending administrative or judicial appeal on the last day of the amnesty period.