The City of Philadelphia has passed an ordinance authorizing a tax amnesty program which will occur over a 45 day period ending in June 2010, and overlap with the state amnesty program. During this period, delinquent taxpayers will be allowed to pay taxes owed with a full waiver of penalties and 50% of accrued interest. The program applies to 17 city taxes originally due on or after February 1, 1986 and on or before June 30, 2009. Taxpayers that are under any criminal investigation related to delinquency or who have participated in any prior tax amnesty program are ineligible to participate (Bill No. 090686, City of Philadelphia, signed by Mayor Nutter on January 27, 2010).