Localmedium impact · 4/10substantive040059

City Revenue Commissioner Told To Wrap Up Tax Exams Within Three Years, Limit Extensions

Official:Amending Chapter 19-500 of The Philadelphia Code, entitled "Taxes and Rents--General," by providing for time limitations on examinations and assessments, under certain terms and conditions.

Sponsor: Councilmember Reynolds Brown

Introduced: January 29, 2004

: Committee on Finance

finance taxation

No one voted on this bill

This bill was introduced in the 2004–2007 Council term and when that term ran out. The public record shows no committee vote and no floor vote at any stage, so no member of Council ever went on record for or against it.

That is not unusual here. Of the 8,465 bills introduced between 2000 and 2025, 1,624 lapsed without a single recorded vote. Ninety percent of bills that became law carry a roll call. Three percent of lapsed bills do. How this works.

Plain-Language Summary

This bill limits the time that the Revenue Commissioner can conduct examinations and assessments of taxpayers' returns to 3 years, unless there's a substantial understatement or tax evasion.

What This Bill Does

AI-written. Every figure is checked against the bill text.

Limits the time the Revenue Commissioner can conduct examinations of taxpayers' returns to 3 years, unless there is a substantial understatement or tax evasion.
Provides that examinations are not subject to a time limitation if the taxpayer failed to file a tax return for the applicable tax period or if the taxpayer committed fraud.
Defines a substantial understatement as an understatement in tax for the year that exceeds 20% of the tax required to be shown on the return.
Requires taxpayers to include an annual wage tax reconciliation, or any other annual trust tax reconciliation, with their tax return.