Amy Williams, a partner in Troutman Pepper Locke’s Regulatory Investigations, Strategy, and Enforcement Practice Group, was quoted in the February 10, 2026 Law360 article, “Pa. Emerges As Battleground Over State False Claims Laws.”

  • Amy Pritchard Williams, a partner at Troutman Pepper Locke LLP, where she regularly represents clients facing state AG investigations, said the few jurisdictions that allow FCA tax suits, such as New York, limit them to “very high taxable income,” among other criteria.
  • “If an FCA is passed without any restrictions on the ability to sue based on tax law liability, this would greatly increase exposure to FCA liability to all businesses and individuals who owe taxes to the commonwealth,” Williams said.
  • Williams of Troutman said a Pennsylvania FCA would add to the scrutiny facing the healthcare industry. But any company that does business with the state government would face increased risk of an investigation or lawsuit based on fraud allegations, she said.
  • “FCA enforcement is of particular interest when many states face budget limitations because states can recover treble damages, penalties and their costs,” Williams said. “In addition, some offices also use enforcement focus to further policy goals. Interest in enforcing taxpayer fraud statutes has long had bipartisan support.”
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