An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes from employers, etc., for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

Changed the notification method from 'registered or certified mail' to 'first class mail' for the initial three notices sent to taxpayers.

Added a new provision requiring a follow-up first-class mail notice if the taxpayer refuses, does not claim, or fails to receive the certified mail notice.

Updated the text to explicitly state that the third notice in the series must be mailed on the fifteenth day prior to presenting the demand to the employer.

Added a new effective date provision stating the act takes effect in 60 days.

Added Green as a co-sponsor to the bill.

Changed the effective date from a standard 60-day period to a specific date of April 24, 2025, and renumbered sections.

Added a new requirement for tax collectors to send at least three notices to taxpayers via first-class mail before notifying their employer of delinquency.

Updated the text to allow tax collectors to use registered or certified mail as an alternative to first-class mail for sending notices.

Added a provision stating that the cost of sending these notifications must be added to the total costs for collecting taxes.