An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for frivolous refund claim.

HB 1552 amends Pennsylvania's Tax Reform Code to address unreasonable sales and use tax refund claims. The bill directly affects taxpayers who file refund claims deemed frivolous (without merit or unreasonable) and the state tax authority responsible for processing claims. It establishes mechanisms requiring taxpayers to justify claims and imposes penalties for frivolous filings. This policy change aims to reduce improper or baseless refund requests by adding accountability to the process. The bill remains pending, having been laid on the table in September 2025.