An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for examination.

HB 1198 amends Pennsylvania's Tax Reform Code to change how the Department of Revenue examines personal income tax records. It requires the department to conduct in-person examinations (at the taxpayer's location) for requests involving 25 or more pages of documents and mandates 14 business days' written notice to taxpayers before such examinations. This procedural change applies to all personal income taxpayers subject to tax audits. The bill does not alter tax rates, eligibility, or liability - only the process for document review during examinations.