An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for installment payment of taxes.

This bill allows local taxing districts in Pennsylvania, such as counties, cities, and school districts, to offer residents the option to pay their taxes in up to twelve monthly installments instead of a single lump sum. Under the new rules, these payment plans can be established through local ordinances or resolutions, but taxpayers will not receive any discounts or interest reductions for paying over time. The legislation takes effect 60 days after it is signed into law, giving local governments time to update their collection systems to accommodate the expanded payment options.