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, further providing for discount.

HB 1355 would increase tax discounts for businesses that file and pay Pennsylvania sales tax on time. Currently, businesses receive $25 for monthly filings, $75 for quarterly filings, and $150 for semiannual filings. The bill would double these amounts to $50, $150, and $300 per return, respectively. This change directly affects businesses required to collect and remit sales tax under Pennsylvania’s Tax Reform Code.