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, repealing provisions relating to electronic payment and to additions, penalties and fees; in general provisions, providing for method of payment; and making a repeal.

HB 1273 repeals Pennsylvania's requirement that taxpayers make payments of $15,000 or more electronically for personal income tax, along with related penalties for non-compliance. It replaces these rules by adding a new provision requiring the Department of Revenue to accept all payment methods without penalties for taxpayers. This bill directly affects individuals and businesses paying Pennsylvania personal income tax, removing a specific electronic payment mandate and associated fines. The changes take effect for taxable years beginning after December 31, 2025, making all payment methods equally acceptable without penalty.