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 petitions for refunds.

HB 1774 modifies Pennsylvania's Tax Reform Code to allow the Department of Revenue to review refund requests for overpaid taxes submitted more than three years after payment. It directly affects taxpayers who paid excess taxes years ago and seek refunds beyond the standard three-year window. The key provision grants the Department discretion to approve refunds for "the number of years of overpayment as the department deems necessary." This changes the process by giving the Department authority to grant refunds for older overpayments, rather than automatically denying them after three years. The bill takes effect 60 days after enactment.