Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.

The bill text for HB 5012 is not currently available in the provided context. The summary indicates the bill relates to tax penalties and payment application, but specific provisions or policy changes cannot be detailed without the full bill text. Recent actions show it was filed on March 13, 2025, and referred to the Ways & Means committee. A complete summary requires the actual bill content, which is unavailable at this time.