Pennsylvania 2025_0 Regular Session Status: In Committee 7 D cosponsors

HB 2610 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, providing for electronic tax lien filing and centralized repository; and making a repeal.

Last action — Laid on the table, Sept. 8, 2026

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced June 05, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 26% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 7 sponsors

    1 primary, 6 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (7 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill allows for electronic filing of tax liens and establishes a centralized repository.

This bill amends existing tax code to enable electronic filing of tax liens, making the process more efficient. It also sets up a centralized system to manage these filings.

Summary

Electronic Lien Filing Modernization

Bill Text

What changed in the latest version

127 added · 129 removed

Plain-language change summary

In the latest version of Bill HB 2610, wording was simplified, but key provisions remain intact regarding tax payments and liens on property. This amendment clarifies how tax liens will be prioritized during judicial sales of properties, ensuring that taxes owed to the Commonwealth are paid first, which helps maintain a fair system for handling debts. This change matters because it protects the interests of the state while providing clear rules for property sales, thereby promoting transparency and financial responsibility.

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PRIOR PRINTER'S NO.
PRINTER'S NO.
3537 PRINTER'S NO.
3537 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
3611 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
2610 2026 INTRODUCED BY FLEMING, SAMUELSON, GUZMAN AND NEILSON, JUNE 5, 2026 REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 2026 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
2610 2026 INTRODUCED BY FLEMING, SAMUELSON, GUZMAN, NEILSON, SANCHEZ, D.
providing procedures for the payment, for tax credits in certain cases;
WILLIAMS AND CIRESI, JUNE 5, 2026 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 16, 2026 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing collection, administration and enforcement thereof;
conferring powers andviding imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;
providing for tax credits in certain cases;
conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;
(d) All liens filed by the department shall be Commonwealth tax liens and nothing in this section shall be construed to 20260HB2610PN3611 - 2 - prohibit the department, at its discretion, from releasing a Commonwealth tax lien upon receipt of adequate consideration.
(d) All liens filed by the department shall be Commonwealth tax liens and nothing in this section shall be construed to prohibit the department, at its discretion, from releasing a 20260HB2610PN3537 - 2 - Commonwealth tax lien upon receipt of adequate consideration.
The publication of the repository and disclosure of information contained in the repository shall be used only for official purposes under section 731 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code." (h) (1) In order for the Commonwealth to collect on a Commonwealth tax lien by executing on property, unless otherwise provided by law, the Commonwealth tax lien must be filed of record with the prothonotary of the county in which the property or rights to property the department seeks to execute upon is 20260HB2610PN3611 - 3 - located.
The publication of the repository and disclosure of information contained in the repository shall be used only for official purposes under section 731 of the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code." (h) (1) In order for the Commonwealth to collect on a Commonwealth tax lien by executing on property, unless otherwise provided by law, the Commonwealth tax lien must be filed of record with the prothonotary of the county in which the property or rights to property the department seeks to execute upon is located.
The department may, at any time, transmit to the prothonotary of the applicable county in which the property the department seeks to execute upon is located, a certified copy of the lien posted on the repository, to be entered of record by the prothonotary and indexed as judgments are now indexed, upon which record is lawful for writs of execution to be directly issued without the issuance and prosecution to judgment of writs of scire facias:
The department may, at any time, transmit to the 20260HB2610PN3537 - 3 - prothonotary of the applicable county in which the property the department seeks to execute upon is located, a certified copy of the lien posted on the repository, to be entered of record by the prothonotary and indexed as judgments are now indexed, upon which record is lawful for writs of execution to be directly issued without the issuance and prosecution to judgment of writs of scire facias:
20260HB2610PN3611 - 4 - (i) A prothonotary who willfully fails to carry out a duty imposed by this section commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution or to undergo imprisonment for a term not exceeding one year, or both.
(i) A prothonotary who willfully fails to carry out a duty 20260HB2610PN3537 - 4 - imposed by this section commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution or to undergo imprisonment for a term not exceeding one year, or both.
A tax lien of the Commonwealth created prior to January 1, 2027 2028, shall not be impaired, shall remain in <-- full force and effect and shall retain the priority under the provision of law imposing the tax lien without the necessity of refiling or revival.
A tax lien of the Commonwealth created prior to January 1, 2027, shall not be impaired, shall remain in full force and effect and shall retain the priority under the provision of law imposing the tax lien without the necessity of refiling or revival.
20260HB2610PN3611 - 5 -
20260HB2610PN3537 - 5 -
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill establishes a framework for electronic tax lien filing and a centralized repository in Pennsylvania, while repealing an existing provision of The Fiscal Code.

  • Section 3003.26

    Electronic Tax Lien Filing and Centralized Repository.--(a) Commonwealth taxes administered by the department shall be a lien upon the property, franchises and rights to property, real and personal, tangible and intangible, including after-acquired property, of a corporation, association or person upon the posting of the liability under subsection (g) and shall be considered recorded and, unless otherwise provided in this act, have priority from that point in time. The lien shall be a statutory lien, encumbering the property, franchises and rights to the property throughout this Commonwealth without the need for the lien to be reduced to judgment, filed with a county prothonotary or revived.

    This addition establishes a statutory framework for tax liens, clarifying their priority and recording process.

  • Section 3003.26

    The department shall maintain a searchable centralized repository of all Commonwealth tax liens due and owing to the Commonwealth. The repository shall be posted to the department's publicly accessible Internet website. Liabilities due to the Commonwealth for taxes administered by the department may be posted to the repository within seven days of the settlement, determination or assessment becoming final. The department is not required to refile or revive a Commonwealth tax lien. The repository shall be updated no less than once every seven days.

    This requirement establishes a centralized online repository for tax liens, improving transparency and access to information.

  • The Fiscal Code

    Section 213 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, is repealed.

    This repeal removes an existing provision that is made redundant by the new tax lien filing and repository framework.

  • Section 3003.26

    Beginning in fiscal year 2027-2028 and each fiscal year thereafter, the department shall remit payment to each office of the prothonotary or its equivalent civil judgment index custodian office in an amount equal to the average of the department's cumulative Commonwealth tax lien filing fee costs filed in the respective county from fiscal years 2024-2025, 2025-2026 and 2026-2027.

    This addition provides funding from the department to prothonotary offices for services related to tax lien filings.

  • Section 3003.26

    If the property, franchises and rights to property of a corporation, association or person are sold at a judicial sale, all taxes due to the Commonwealth shall be allowed and fully paid out of the proceeds of the sale before any other obligation, judgment, mortgage, claim or lien, including real estate taxes and local and municipal claims, and excepting costs of the sale and of the writ upon which the sale was made, but shall be subordinate to mortgages or other liens, including real estate taxes and local and municipal claims which had already been established by statute, or existing and duly recorded or entered of record prior to the posting of the tax lien on the repository established under subsection (g).

    This change clarifies the prioritization of tax lien claims in judicial sales, ensuring the Commonwealth's claims are addressed before other debts.

Action History

  1. Laid on the table, Sept. 8, 2026

  2. Re-reported as committed, Sept. 8, 2026

  3. Re-committed to RULES, June 16, 2026

  4. First consideration, June 16, 2026

  5. Reported as amended, June 16, 2026

  6. Referred to FINANCE, June 5, 2026

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 246 not signed on

Sponsors (1)

Co-sponsors (6)

Not signed on (246)

246 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation technology
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 2610 do?
Electronic Lien Filing Modernization
Who sponsors HB 2610?
HB 2610 is sponsored by Justin C. Fleming (Democratic), Steve Samuelson (Democratic), Manuel Guzman (Democratic), Ed Neilson (Democratic), Benjamin V. Sanchez (Democratic), Dan K. Williams (Democratic), and Joe Ciresi (Democratic).
What is the current status of HB 2610?
This bill is in committee in the House. Introduced June 05, 2026. It must pass committee before a floor vote.
Where can I track HB 2610?
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