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                                                      PRINTER'S NO. 1903

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1546 Session of 2005


        INTRODUCED BY CALTAGIRONE, BIANCUCCI, CAWLEY, DALEY, HARRIS,
           PRESTON, ROBERTS, SCAVELLO AND YOUNGBLOOD, MAY 9, 2005

        REFERRED TO COMMITTEE ON FINANCE, MAY 9, 2005

                                     AN ACT

     1  Imposing a tax upon residents and nonresidents; creating the
     2     School Property and Nuisance Tax Relief Fund; and imposing a
     3     limitation upon the collection of certain taxes by school
     4     districts.

     5     The General Assembly of the Commonwealth of Pennsylvania
     6  hereby enacts as follows:
     7  Section 1.  Short title.
     8     This act shall be known and may be cited as the School
     9  Property and Nuisance Tax Relief Act.
    10  Section 2.  Imposition of tax.
    11     (a)  Residents.--Every resident individual, estate or trust
    12  shall be subject to and shall pay for the privilege of receiving
    13  each of the classes of income enumerated in section 303 of the
    14  act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
    15  of 1971, a tax upon each dollar of income received by that
    16  resident during that resident's taxable year at the rate of 2.8%
    17  for the second half of the taxable year commencing with or
    18  within calendar year 2005 and each taxable year thereafter.


     1     (b)  Nonresidents.--Every nonresident individual, estate or
     2  trust shall be subject to and shall pay for the privilege of
     3  receiving each of the classes of income enumerated in section
     4  303 of the Tax Reform Code of 1971, from sources within this
     5  Commonwealth, a tax upon each dollar of income received by that
     6  nonresident during that nonresident's taxable year at the rate
     7  of 2.8% for the second half of the taxable year commencing with
     8  or within calendar year 2005 and each taxable year thereafter.
     9  Section 3.  School Property and Nuisance Tax Relief Fund.
    10     All amounts collected pursuant to section 2 (relating to
    11  imposition of tax) shall be deposited into a restricted receipts
    12  fund within the General Fund which is hereby created and which
    13  shall be known as the School Property and Nuisance Tax Relief
    14  Fund. All amounts deposited in the School Property and Nuisance
    15  Tax Relief Fund shall be used only for the purpose of funding
    16  public kindergarten, elementary and secondary education in this
    17  Commonwealth.
    18  Section 4.  Annual appropriations from School Property and
    19                 Nuisance Tax Relief Fund.
    20     The General Assembly shall annually appropriate moneys from
    21  the School Property and Nuisance Tax Relief Fund to each of the
    22  individual school districts in this Commonwealth. The amounts
    23  appropriated shall be used by the school districts only for the
    24  purpose of funding public kindergarten, elementary and secondary
    25  education, and no amounts shall be appropriated to any person,
    26  organization or government entity other than a school district.
    27  Section 5.  Applicable law.
    28     The imposition, assessment, collection and enforcement of the
    29  taxes imposed under section 2 (relating to imposition of tax)
    30  shall be subject to and in accordance with the provisions of
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     1  Article III of the act of March 4, 1971 (P.L.6, No.2), known as
     2  the Tax Reform Code of 1971.
     3  Section 6.  Limitation.
     4     On and after December 31, 2005, no school district may assess
     5  or collect a tax from or upon any person, property or activity
     6  other than a tax upon wages, salaries, commissions and other
     7  earned income of an individual as presently may be authorized by
     8  law.
     9  Section 7.  Inconsistent repeals.
    10     All acts and parts of acts are repealed insofar as they are
    11  inconsistent with this act.
    12  Section 8.  Effective date.
    13     This act shall take effect immediately.












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