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 notice.

This bill amends Pennsylvania's Local Tax Enabling Act to improve the notification process for taxpayers with overdue taxes. It requires tax collectors to send at least one notice via registered or certified mail to taxpayers at least fifteen days before sending a demand to their employers. For delinquent earned income and net profits taxes, the bill mandates sending no fewer than two such notices. The costs associated with this certified or registered mail service will be added to the taxpayer's collection fees.