Pennsylvania Senate Approves Changes to Tax Dispute Resolution

The Pennsylvania Senate advanced legislation on Tuesday to change the process of resolving taxpayer disputes, over opposition from the commonwealth’s Department of Revenue.

SB 1051 grants the Board of Finance and Revenue the authority and flexibility to consider appeals beyond the statutory 60-day period if a taxpayer demonstrates “good cause.” The measure also establishes a settlement procedure for taxpayers seeking to appeal determinations by the revenue agency as an alternative to the current formal and lengthy court appeals process.

The Senate passed the bill in a 29-21 vote.

The revenue agency opposed the bill in March, ...