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.

What it does: On the version voted Oct 6, 2026: Lets local tax officials recover publicly posted costs of collecting overdue local taxes for up to five years, caps wage withholding for back taxes at 10% of pay, and requires 15 days' notice and pursuing the taxpayer first before taking a spouse's wages. (AI-written summary of the bill; the official record shows the exact version voted)

Question before the chamber: FINAL PASSAGE

Read the official record ↗