An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, further providing for statute of limitations for collection of assessed taxes.

HB 1076 shortens Pennsylvania's statute of limitations for collecting most assessed taxes from 10 years to 7 years. It applies to taxes where the settlement, determination, or assessment becomes final after January 1, 2026, including taxes from nonfiled returns due after that date. The bill specifies that filing a tax lien does not extend this 7-year collection period. This change directly affects taxpayers with unpaid taxes and the Department of Revenue, which must collect within the new timeframe. The law takes effect on January 1, 2026.