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, providing for deferred payment plan and installment plan penalty, fine and fee freeze.

HB 1805 would freeze penalties, fines, and fees for taxpayers using deferred payment or installment plans under Pennsylvania's Tax Reform Code of 1971. This means no additional charges would accrue on state tax balances paid through these arrangements during the freeze period. The bill directly affects individuals and businesses that have set up installment or deferred payment agreements for their Pennsylvania tax obligations. It modifies the existing tax code to temporarily halt extra fees without altering the underlying tax amounts owed.