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 refund petition.

HB 1551 amends Pennsylvania's 1971 Tax Reform Code to change the process for requesting refunds of overpaid sales and use taxes. It directly affects taxpayers who have paid excess sales tax and are seeking refunds through formal petition procedures. The bill modifies specific mechanisms for submitting and processing refund petitions under the existing tax code. Currently, the bill is pending after being "laid on the table" in the legislature on September 10, 2025.