PASSED

The enacted bill changes Philadelphia’s Tax Amnesty Program by specifying how certain tax additions are treated when calculating what participating taxpayers must pay. For the program, specified additions equal to 15% or 10.5% of the tax due are treated as part of the unpaid tax principal rather than as accrued interest; the bill also makes technical changes.

Amending Section 19-513 of The Philadelphia Code, entitled "Tax Amnesty Program," by providing for treatment of additions to tax, and making technical amendments, under certain terms and conditions.