PRINTER'S NO. 3102
No. 2250 Session of 2001
INTRODUCED BY CALTAGIRONE, CAPPELLI, CREIGHTON, DALEY, HALUSKA, HORSEY, LAUGHLIN, LUCYK, ROBERTS, STURLA, TRAVAGLIO, TRELLO, TRICH AND YOUNGBLOOD, DECEMBER 13, 2001
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 13, 2001
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 2002 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 2002 and each taxable year thereafter. 9 Section 3. School Property and Nuisance Tax Relief Fund. 10 All amounts collected pursuant to section 2 shall be 11 deposited into a restricted receipts fund within the General 12 Fund which is hereby created and which shall be known as the 13 School Property and Nuisance Tax Relief Fund. All amounts 14 deposited in the School Property and Nuisance Tax Relief Fund 15 shall be used only for the purpose of funding public 16 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 legislature shall annually appropriate moneys from the 21 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 by section 2 shall be subject to and in accordance 30 with the provisions of Article III of the act of March 4, 1971 20010H2250B3102 - 2 -
1 (P.L.6, No.2), known as the Tax Reform Code of 1971. 2 Section 6. Limitation. 3 On and after December 31, 2001, no school district may assess 4 or collect a tax from or upon any person, property or activity 5 other than a tax upon wages, salaries, commissions and other 6 earned income of an individual as presently may be authorized by 7 law. 8 Section 7. Inconsistent repeals. 9 All acts and parts of acts are repealed insofar as they are 10 inconsistent with this act. 11 Section 8. Effective date. 12 This act shall take effect immediately. K9L72RLE/20010H2250B3102 - 3 -