PASSED

The enacted bill created a temporary tax amnesty program for certain taxpayers who were delinquent on Philadelphia or School District taxes due between February 1, 1986, and June 30, 2009. Eligible participants could satisfy their tax debts by filing missing returns and paying the principal plus 50% of accrued interest, with the remaining eligible interest, penalties, and certain fines waived if they met the program’s terms.

Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents - General," by providing for a temporary tax amnesty program under which delinquent taxpayers may satisfy their past due tax obligations with forgiveness of all or a portion of accrued interest and penalties, under certain terms and conditions.