An Act amending the act of December 20, 1996 (P.L.1504, No.195), known as the Taxpayers' Bill of Rights, in taxpayers' rights, further providing for abatement of certain interest, penalties and additions to tax and for authority to remove lien; and, in intradepartmental documents and reports, further providing for technical memoranda and for advisory opinions.

This bill amends Pennsylvania's Taxpayers' Bill of Rights to require the Department of Revenue to automatically remove interest and penalties caused by the department's own errors or delays. It also mandates that property liens be removed within 24 hours if the debt is paid, if removing the lien helps collect the debt, or if a payment plan is in place. Additionally, the law requires the department to publish technical memoranda and advisory opinions on its website and to respond to taxpayer requests for legal guidance within 90 days. These changes aim to increase transparency and speed up administrative processes for taxpayers dealing with the state tax authority.