Bill Text: PA HB842 | 2011-2012 | Regular Session | Introduced

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Bill Title: In school finances, further providing for per capita taxes.

Spectrum: Moderate Partisan Bill (Republican 14-2)

Status: (Introduced - Dead) 2011-02-28 - Referred to EDUCATION [HB842 Detail]

Download: Pennsylvania-2011-HB842-Introduced.html

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PRINTER'S NO. 871
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 842 Session of2011
INTRODUCED BY SONNEY, BOBACK, EVERETT, FLECK, GEORGE, GINGRICH, GROVE, KILLION, MOUL, O'NEILL, PICKETT, PYLE, REICHLEY, SANTARSIERO AND SIMMONS, FEBRUARY 28, 2011
REFERRED TO COMMITTEE ON EDUCATION, FEBRUARY 28, 2011
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in school finances, further providing
for per capita taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 679 of the act of March 10, 1949 (P.L.30,
No.14), known as the Public School Code of 1949, amended
December 23, 2003 (P.L.304, No.48), is amended to read:
Section 679. Per Capita Taxes.--Each resident or inhabitant,
[over eighteen years of age] between eighteen and sixty-five
years of age, in every school district of the second, third, and
fourth class, which shall levy such tax, shall annually pay, for
the use of the school district in which he or she is a resident
or inhabitant, a per capita tax of not less than one dollar nor
more than five dollars, as may be assessed by the local school
district. The tax collector shall not proceed against a spouse
or his employer until he has pursued remedies against the
delinquent taxpayer and the taxpayer's employer under this
section.
Each school district may exempt any person whose total income
from all sources is less than ten thousand dollars per annum
from its per capita tax or any portion thereof. The school
district may adopt and employ regulations for the processing of
claims for the exemption.
Section 2. This act shall take effect in 60 days.
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