Pennsylvania · 2025-2026 Regular Session · Bill

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.

Enacted Last action October 8, 2026: Act No. 53 of 2026

Plain-language summary

HB 852 is a bill introduced in the Pennsylvania House on March 10, 2025. According to its official title, it concerns: 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. Primary sponsor: Joe Webster (Democratic). It lists 5 additional sponsors. Most recent recorded action (October 8, 2026): Act No. 53 of 2026.

Sponsors

Primary sponsor: Joe Webster (Democratic). 5 co-sponsors.