HB 1649 — An Act amending Titles 53 (Municipalities Generally) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

PRINTER'S NO.   2003

                   THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        HOUSE BILL
                        No. 1649
                                              Session of
                                                2025

     INTRODUCED BY FINK, STAATS, BARGER, ZIMMERMAN, ROAE, COOK,
        ANDERSON AND RYNCAVAGE, JUNE 24, 2025

     REFERRED TO COMMITTEE ON FINANCE, JUNE 24, 2025


                                   AN ACT
 1   Amending Titles 53 (Municipalities Generally) and 72 (Taxation
 2      and Fiscal Affairs) of the Pennsylvania Consolidated
 3      Statutes, eliminating school district property taxes;
 4      imposing county and school district taxes; establishing the
 5      School District Emergency Fund and the School District
 6      Property Tax Elimination Fund; consolidating Articles II and
 7      III of the Tax Reform Code of 1971; in preliminary provisions
 8      relating to sales and use tax, providing for definitions; in
 9      taxation generally relating to sales and use tax, providing
10      for exclusions and for transfer to county sales and use tax
11      accounts; in preliminary provisions relating to personal
12      income tax, providing for definitions; and making repeals.
13      This act may be referred to as the School Property Tax
14   Elimination Act.
15      The General Assembly finds and declares as follows:
16          (1)   School district property taxes are a fixed expense
17      for property owners, which creates an unsustainable and
18      regressive system of taxation impacting our fundamental
19      rights of life, liberty and property. School district
20      property taxes are not reflective of a property owner's
21      ability to pay and are regressive in nature.
22          (2)   The current rate of increase of school district
23      property taxes is unsustainable due to factors frequently
 1    beyond the control of local school officials and school
 2    boards, including underfunded pensions, rapidly escalating
 3    health care costs, more complex educational requirements for
 4    students and unfunded mandates.
 5        (3)   School district property taxes impact individuals
 6    differently. For example, if spouses are retired and one
 7    spouse passes away, the income reduction caused by the death
 8    is immediate, but the school district property tax burden
 9    remains unchanged. Other factors impacting older
10    Pennsylvanians' ability to bear the burden of school district
11    property taxes include the amount of financial assets in
12    retirement, health, mobility and the proximity of family
13    members. School district property taxes are problematic for
14    working families as well, with young working families bearing
15    the brunt of funding the State while managing such financial
16    burdens as income taxes, exploding health care coverage costs
17    and day care expenses.
18        (4)   This Commonwealth faces an additional risk through
19    its tax structure and limited job creation, as young working
20    families continue to relocate from this Commonwealth, partly
21    as a result of Pennsylvania's tax system being specifically
22    geared to taxation of income from working citizens, with
23    retirement income not being taxed.
24        (5)   The Independent Fiscal Office reports that
25    Pennsylvania is attracting more seniors as residents because
26    of the tax status in this Commonwealth of retirement income,
27    particularly when compared to neighboring states.
28        (6)   The demographic changes to this Commonwealth, fueled
29    by the combination of the exodus of younger people from this
30    Commonwealth and the migration of older people into this

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 1    Commonwealth, have precipitated a growing financial crisis.
 2        (7)    School districts are fixed cost-intensive operations
 3    and seek stability in funding through property taxes, but the
 4    predictability and certainty of school district property
 5    taxes create contradictory impacts on property owners in
 6    meeting their tax obligations.
 7        (8)    School district property tax reform must be
 8    accomplished in an equitable manner in the form of the total
 9    elimination of school district property taxes for residential
10    and commercial properties. Businesses in this Commonwealth
11    alone cannot and should not bear the financial burden caused
12    by the elimination of school district property taxes on
13    residential property only. (See 53 Pa.C.S. § 9011(a).)
14        (9)    School district property tax reform must also
15    include rental properties, whereby each landlord must reduce
16    rental payments required of each residential or commercial
17    tenant in an amount equal to the reduction of taxes on real
18    property attributable to a tenant's unit. (See 53 Pa.C.S. §
19    9017.)
20        (10)    This act provides for the elimination of school
21    district property taxes through the following:
22               (i)   An increase in the sales, use and occupancy
23        taxes, whereby a new or additional 2% tax shall be
24        imposed on certain items and that money distributed to
25        each county of this Commonwealth, which shall disburse
26        money to school districts within the county from the
27        School District Property Tax Elimination Fund. (See 53
28        Pa.C.S. Ch. 90A Subchs. C and F.) For this purpose,
29        certain exclusions from taxation are eliminated,
30        including certain clothing, candy and gum. (See 53

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 1           Pa.C.S. § 90A22(b.1).)
 2                  (ii)   The imposition by each school district of a
 3           local tax on the personal income of resident taxpayers of
 4           the school district up to a maximum rate of 1.88%, the
 5           revenue from which shall be collected by and be solely
 6           for the use of school districts. (See 53 Pa.C.S. Ch. 90A
 7           Subch. D.) For this purpose, compensation is expanded to
 8           include taxation of old age or retirement benefits, with
 9           the exception of Social Security benefits and other
10           similar types of benefits enumerated under the definition
11           of "compensation." (See the definition of "compensation"
12           in 72 Pa.C.S. § 2102, which effectuates these changes.)
13           (11)    This act is not intended to reduce expenditures
14      made to school districts in this Commonwealth. The purpose of
15      this act is to shift a source of local school district
16      funding away from school district property taxes in a manner
17      that does not negatively impact school districts.
18      The General Assembly of the Commonwealth of Pennsylvania
19   hereby enacts as follows:
20      Section 1.     Title 53 of the Pennsylvania Consolidated
21   Statutes is amended by adding chapters to read:
22                                   CHAPTER 90
23                   SCHOOL DISTRICT PROPERTY TAX ELIMINATION
24   Subchapter
25      A.   Preliminary Provisions
26      B.   Administration
27                                  SUBCHAPTER A
28                             PRELIMINARY PROVISIONS
29   Sec.
30   9001.   Scope of chapter.

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 1   9002.   Definitions.
 2   § 9001.    Scope of chapter.
 3      This chapter relates to school district property tax
 4   elimination.
 5   § 9002.    Definitions.
 6      The following words and phrases when used in this chapter
 7   shall have the meanings given to them in this section unless the
 8   context clearly indicates otherwise:
 9      "Base year."     The first fiscal year of a school district
10   beginning after June 30, 2027.
11      "Board."     The School District Property Tax Elimination
12   Appeals Board.
13      "Department."     The Department of Education of the
14   Commonwealth.
15      "Earned income tax."     A tax on earned income and net profits
16   levied under:
17             (1)   the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
18      No.1), known as the Taxpayer Relief Act; or
19             (2)   the act of October 15, 2008 (P.L.1615, No.130).
20      "Emergency fund."      The School District Emergency Fund
21   established under section 9013 (relating to School District
22   Emergency Fund).
23      "Fund."      The School District Property Tax Elimination Fund
24   established under section 90A51 (relating to School District
25   Property Tax Elimination Fund).
26      "Secretary."     The Secretary of Education of the Commonwealth.
27                                  SUBCHAPTER B
28                                ADMINISTRATION
29   Sec.
30   9011.   Prohibition.

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 1   9012.    School District Property Tax Elimination Appeals Board.
 2   9013.    School District Emergency Fund.
 3   9014.    Supplemental funding.
 4   9015.    Excess money.
 5   9016.    Effect on basic education funding allocation.
 6   9017.    Rent reductions.
 7   9018.    Training.
 8   § 9011.    Prohibition.
 9      (a)     General rule.--Except as provided in subsection (b), for
10   the first fiscal year of a school district beginning after
11   December 31, 2029, and each fiscal year of the school district
12   thereafter, the school district may not levy, assess or collect
13   real property taxes.
14      (b)     Exception.--Subsection (a) shall not apply to the
15   collection of delinquent taxes.
16      (c)     Penalty.--During any attempt after the prohibition under
17   subsection (a), by a school district to reinstate real property
18   taxes or levy against real property, the school district may
19   not:
20             (1)   Receive any future disbursements through the fund.
21             (2)   Impose a personal income tax under Subchapter D of
22      Chapter 90A (relating to personal income tax).
23   § 9012.    School District Property Tax Elimination Appeals Board.
24      (a)     Establishment.--The School District Property Tax
25   Elimination Appeals Board is established.
26      (b)     Composition.--The board shall consist of the following
27   members:
28             (1)   Two representatives of the department, to be
29      appointed by the secretary.
30             (2)   A representative of the Pennsylvania State Education

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 1      Association, to be appointed by the secretary.
 2            (3)    A representative of the Pennsylvania Association of
 3      School Business Officials, to be appointed by the secretary.
 4            (4)    A representative of the Pennsylvania School Boards
 5      Association, to be appointed by the secretary.
 6            (5)    An individual appointed by the President pro tempore
 7      of the Senate.
 8            (6)    An individual appointed by the Speaker of the House
 9      of Representatives.
10            (7)    An individual appointed by the Majority Leader of
11      the Senate.
12            (8)    An individual appointed by the Majority Leader of
13      the House of Representatives.
14            (9)    An individual appointed by the Minority Leader of
15      the Senate.
16            (10)   An individual appointed by the Minority Leader of
17      the House of Representatives.
18      (c)   Chairperson.--The secretary shall appoint a chairperson
19   of the board, who shall be one of the representatives of the
20   department.
21      (d)   Compensation.--Members of the board shall not be
22   entitled to compensation for their services as members but shall
23   be entitled to reimbursement for actual and necessary travel
24   expenses.
25      (e)   Vacancies.--A vacancy on the board shall be filled in
26   the same manner as the original appointment.
27      (f)   Quorum.--A majority of the appointed members of the
28   board shall constitute a quorum. Action may be taken by the
29   board at a meeting upon a vote of a quorum of its members
30   present in person or through electronic means.

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 1      (g)    Meetings.--
 2             (1)   The board shall hold the board's first meeting
 3      within 30 days of the effective date of this section.
 4             (2)   The board shall meet at the call of the chairperson
 5      or as otherwise provided by the board.
 6             (3)   Meetings of the board shall be subject to the
 7      requirements of 65 Pa.C.S. Ch. 7 (relating to open meetings).
 8      (h)    Administrative support.--The department shall provide
 9   administrative support, meeting space, data, research and any
10   other assistance or information required by the board to carry
11   out the board's duties.
12      (i)    Duties.--The board shall:
13             (1)   Provide information to counties and school districts
14      regarding the use of the fund and the requirements under this
15      chapter.
16             (2)   During the base year and the first three fiscal
17      years immediately following the base year, periodically
18      evaluate the finances of each school district in this
19      Commonwealth to determine whether the school district is
20      negatively impacted as a result of the elimination of school
21      district property taxes and the replacement of that revenue
22      through disbursements from the fund.
23             (3)   Make a determination as to a request for
24      supplemental funding under section 9014 (relating to
25      supplemental funding).
26   § 9013.    School District Emergency Fund.
27      (a)    Establishment.--The School District Emergency Fund is
28   established as a separate fund in the State Treasury.
29      (b)    Purpose.--The emergency fund shall be used to make
30   disbursements at a time and in a manner determined by the board

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 1   in accordance with section 9014 (relating to supplemental
 2   funding).
 3      (c)    Funding.--
 4             (1)   The sum of $500,000,000 is appropriated from the
 5      General Fund to the emergency fund for the fiscal years July
 6      1, 2027, to June 30, 2029. The appropriation shall be a
 7      continuing appropriation and shall not lapse. The
 8      appropriation shall be allocated as follows:
 9                   (i)    For fiscal year 2027-2028, $250,000,000.
10                   (ii)    For fiscal year 2028-2029, $250,000,000.
11             (2)   For fiscal year 2029-2030, and each fiscal year
12      thereafter, the department shall transfer the amount remitted
13      under subsection (d) to the emergency fund. A school district
14      may not receive supplemental funding under section 9014 in an
15      amount in excess of the amount contained in the school
16      district's segregated account under subsection (d)(3) plus
17      any funds remaining from the appropriations under paragraph
18      (1).
19      (d)    Remittance.--
20             (1)   By August 1, 2029, and each August 1 thereafter,
21      each school district shall submit one quarter of 1% of the
22      school district's budget for that school year to the
23      department.
24             (2)   By September 1, 2029, and each September 1
25      thereafter, the department shall transfer the amount remitted
26      under paragraph (1) to the emergency fund.
27             (3)   The amount transferred under paragraph (2) shall be
28      segregated in the emergency fund by accounts for each
29      separate school district.
30   § 9014.    Supplemental funding.

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 1      (a)    Application.--
 2             (1)   A school district that is negatively impacted as a
 3      result of the elimination of school district property taxes
 4      and the replacement of that revenue through disbursements
 5      from the fund may apply to the board for special
 6      consideration of additional supplemental funding to the
 7      school district because the school district faces unforeseen
 8      or exigent financial circumstances.
 9             (2)   The request for supplemental funding shall specify
10      the reasons and amount of the request, along with any course
11      of action that may mitigate the request.
12      (b)    Review and determination.--The board shall, in a timely
13   manner, review the application under subsection (a) and
14   determine the amount of supplemental funding to be received by
15   the school district from the emergency fund.
16      (c)    Absence of reciprocity agreement.--Upon application
17   under subsection (a), money in the General Fund shall be paid to
18   the school district to offset a revenue loss to the school
19   district due to the absence of an income tax reciprocity
20   agreement between the Commonwealth and another state. The board
21   shall determine the amount of the payment based on the amount of
22   residential real property tax levied and assessed by the school
23   district in the base year.
24      (d)    Notice.--The board shall notify the school district in
25   writing of its determination.
26   § 9015.    Excess money.
27      If, as a result of the disbursements made through the fund, a
28   school district receives more money during a fiscal year than
29   the amount under the school district budget approved by the
30   school district's board of school directors for that fiscal

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 1   year, the school district shall reduce the earned income tax
 2   imposed by the school district or reduce any indebtedness of the
 3   school district by the difference between the amount of the fund
 4   disbursements and the amount under the school district budget.
 5   § 9016.    Effect on basic education funding allocation.
 6      This chapter is not intended to alter the basic education
 7   funding allocation.
 8   § 9017.    Rent reductions.
 9      (a)     Amount of reduction.--Each landlord shall reduce rental
10   payments required of each residential or commercial tenant in an
11   amount equal to the reduction of taxes on real property
12   attributable to the tenant's unit unless the landlord can
13   confirm by a written disclosure that prior property tax
14   increases over the past five years were not passed to each
15   tenant. The amount of tax reduction attributable to each unit
16   shall be based upon allocated square footage occupied or other
17   reasonable criteria. The rental amount specified in a lease
18   shall reflect any reduction in real property taxes under this
19   chapter.
20      (b)     Calculation.--The rental reduction per rental payment
21   shall be calculated by dividing the total real property tax
22   reduction applicable to the real property leased by the tenant
23   by the number of payments required of the tenant during that tax
24   year. In cases where more than one rental unit is situated upon
25   a tract of real estate affected by the tax reduction, the
26   landlord shall reduce the rent of each tenant in a proportion
27   equal to the total amount of rent that the rental unit leased by
28   the tenant bears to the total amount of rent of all rental units
29   situated upon the tract of real estate.
30      (c)     Time of reduction.--A landlord shall reduce the rental

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 1   payments required of each tenant commencing with the first date
 2   on which the tenant is required to pay rent subsequent to the
 3   effective date of the elimination of the school real property
 4   tax and ending on the last date the tenant is required to pay
 5   rent under the lease. If a lease is on a month-to-month basis,
 6   rental payments shall only be reduced for the first month during
 7   which the tenant is required to pay rent subsequent to the
 8   effective date of the elimination of the school real property
 9   tax.
10      (d)     Applicability.--This section shall apply to leases
11   entered into before, on or after the effective date of this
12   section.
13      (e)     Taxability.--A reduction in rent provided under this
14   section shall not be taxable.
15   § 9018.    Training.
16      The following may provide training regarding budget and
17   financial management for school district officials as a result
18   of the implementation of the fund:
19             (1)   The board.
20             (2)   An institution of higher education, as defined in
21      section 118(c) of the act of March 10, 1949 (P.L.30, No.14),
22      known as the Public School Code of 1949, that has expertise
23      in financial management, budgeting, treasury operations and
24      forecasting.
25                                 CHAPTER 90A
26                       COUNTY AND SCHOOL DISTRICT TAXES
27   Subchapter
28      A.     Preliminary Provisions
29      B.     Subjects of Taxation
30      C.     Sales and Use Tax

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 1      D.    Personal Income Tax
 2      E.    Credits and Exemptions
 3      F.    Disbursement
 4                                  SUBCHAPTER A
 5                           PRELIMINARY PROVISIONS
 6   Sec.
 7   90A01.   Scope of chapter.
 8   90A02.   Definitions.
 9   90A03.   Scope and limitations.
10   § 90A01.   Scope of chapter.
11      This chapter relates to county tax imposition.
12   § 90A02.   Definitions.
13      The following words and phrases when used in this chapter
14   shall have the meanings given to them in this section unless the
15   context clearly indicates otherwise:
16      "Base year."    As defined in section 9002 (relating to
17   definitions).
18      "Board of county commissioners."        Includes the successor in
19   function to the board of county commissioners in a county which
20   has adopted a home rule charter under the former act of April
21   13, 1972 (P.L.184, No.62), known as the Home Rule Charter and
22   Optional Plans Law, or under Subpart E of Part III (relating to
23   home rule and optional plan government).
24      "County."    A county-level municipality within this
25   Commonwealth, regardless of classification. The term includes a
26   county which has adopted a home rule charter or optional plan of
27   government under the former Home Rule Charter and Optional Plans
28   Law or under Subpart E of Part III.
29      "County sales and use tax account."        The separate account
30   established in the fund for each county under section 90A52(b)

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 1   (relating to payments to counties).
 2      "Current year."    The calendar year or fiscal year for which
 3   the tax is levied.
 4      "Department."     The Department of Revenue of the Commonwealth.
 5      "Domicile."    As defined in section 501 of the Local Tax
 6   Enabling Act.
 7      "Fund."   The School District Property Tax Elimination Fund
 8   established under section 90A51 (relating to School District
 9   Property Tax Elimination Fund).
10      "Governing body."    The board of county commissioners,
11   including the successor in function to the board of county
12   commissioners in a county which has adopted a home rule charter
13   under the former Home Rule Charter and Optional Plans Law or
14   under Subpart E of Part III.
15      "Individual."     As defined in 72 Pa.C.S. § 2102 (relating to
16   definitions).
17      "Local Tax Enabling Act."     The act of December 31, 1965
18   (P.L.1257, No.511), known as The Local Tax Enabling Act.
19      "Ordinance."    Includes a resolution.
20      "Personal income."    Income enumerated in 72 Pa.C.S. § 2203
21   (relating to classes of income) as returned to and ascertained
22   by the department, subject, however, to any correction thereof
23   for fraud, evasion or error as finally ascertained by the
24   Commonwealth.
25      "Tax Reform Code."    The act of March 4, 1971 (P.L.6, No.2),
26   known as the Tax Reform Code of 1971.
27      "Taxpayer."    An individual required under this chapter to
28   file a tax return or to pay a tax.
29   § 90A03.   Scope and limitations.
30      It is the intent of this chapter to require each county and

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 1   school district to levy, assess and collect taxes.
 2                                 SUBCHAPTER B
 3                            SUBJECTS OF TAXATION
 4   Sec.
 5   90A11.   General tax authorization.
 6   90A12.   Continuity of tax.
 7   § 90A11.    General tax authorization.
 8      (a)     County.--Each county shall by ordinance levy, assess and
 9   collect or provide for the levying, assessment and collection of
10   taxes on the subjects specified under this chapter within the
11   geographical limits of the county.
12      (b)     School district.--Each school district shall by
13   resolution levy, assess and collect or provide for the levying,
14   assessment and collection of taxes on the subjects specified
15   under this chapter within the geographical limits of the school
16   district.
17      (c)     Local Tax Enabling Act.--
18            (1)   Nothing under section 305 of the Local Tax Enabling
19      Act shall be construed to require the vacation of an
20      ordinance or resolution passed under the authority of Chapter
21      3 of the Local Tax Enabling Act as a result of the assessment
22      and collection of taxes on the subjects specified under this
23      chapter.
24            (2)   The assessment and collection of taxes on the
25      subjects specified under this chapter shall not apply to the
26      provisions of section 311 of the Local Tax Enabling Act.
27            (3)   The calculation of the aggregate amount of taxes
28      under section 320 of the Local Tax Enabling Act shall not
29      include any revenues derived from the assessment and
30      collection of taxes on the subjects specified under this

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 1      chapter.
 2   § 90A12.    Continuity of tax.
 3      Each tax levied under this chapter shall continue in force on
 4   a calendar or fiscal year basis, as the case may be, without
 5   annual reenactment unless the rate of tax is increased or the
 6   tax is subsequently repealed.
 7                                 SUBCHAPTER C
 8                               SALES AND USE TAX
 9   Sec.
10   90A21.   Construction.
11   90A22.   Imposition.
12   90A23.   Situs.
13   90A24.   Licenses.
14   90A25.   Rules and regulations and collection costs.
15   90A26.   Procedure and administration.
16   § 90A21.    Construction.
17      The tax imposed by the governing body under this subchapter
18   shall be in addition to any tax imposed by the Commonwealth
19   under 72 Pa.C.S. Pt. II Subpt. A (relating to sales and use
20   tax). Except for the differing situs provisions under section
21   90A23 (relating to situs), the provisions of 72 Pa.C.S. Pt. II
22   Subpt. A shall apply to the tax.
23   § 90A22.    Imposition.
24      (a)     Sales.--Each governing body shall, beginning October 1,
25   2029, levy and assess on each separate sale at retail of
26   tangible personal property or services, as defined in 72 Pa.C.S.
27   § 1102 (relating to definitions), within the boundaries of the
28   county, a tax on the purchase price. The tax shall be collected
29   by the vendor from the purchaser and shall be paid over to the
30   Commonwealth.

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 1      (b)    Use.--Each governing body shall, beginning October 1,
 2   2029, levy and assess a tax on the use, within the county, of
 3   tangible personal property purchased at retail and on services
 4   purchased at retail, as defined in 72 Pa.C.S. § 1102, on the
 5   purchase price. The tax shall be paid over to the Commonwealth
 6   by the person who makes the use. The use tax imposed under this
 7   subchapter shall not be paid over to the Commonwealth by any
 8   person who has paid the tax imposed under:
 9             (1)   Subsection (a).
10             (2)   This subsection to the vendor with respect to the
11      use.
12      (b.1)    Subjects of taxation.--Notwithstanding any exclusion
13   from sales and use tax under 72 Pa.C.S. Pt. II Subpt. A
14   (relating to sales and use tax), the tax under subsections (a)
15   and (b) may be imposed on the following:
16             (1)   The sale at retail or use of clothing and other
17      related items, as specified in 72 Pa.C.S. § 1321(17)(ii)
18      (relating to exclusions), except the sale at retail or use of
19      used clothing, if the clothing is sold by an institution or
20      organization that has received a determination of exception
21      from the Internal Revenue Service under section 501(c)(3) of
22      the Internal Revenue Code of 1986, as amended (26 U.S.C. §
23      501(c)(3)). The following apply:
24                   (i)    The exemption granted under this paragraph shall
25             be limited to institutions or organizations that are not
26             organized or operated for profit, and no part of the net
27             earnings of which inures to the benefit of any private
28             shareholder or individual.
29                   (ii)   No institution or organization shall be exempt
30             under this paragraph, unless the institution or

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 1            organization shall have issued to it by the department an
 2            exemption certificate declaring that the institution or
 3            organization is entitled to the exemption provided for by
 4            this paragraph.
 5                  (iii)   All proceeds from sales exempted under this
 6            paragraph must be for section 501(c)(3) purposes.
 7            (2)   The sale at retail or use of candy or gum, as
 8      specified in 72 Pa.C.S. § 1321(40).
 9      (c)     Occupancy.--In any county within which a tax authorized
10   by subsection (a) is imposed, there shall be levied, assessed
11   and collected an excise tax on the rent on each occupancy of a
12   room in a hotel in the county. The tax shall be collected by the
13   operator or owner from the occupant and paid over to the
14   Commonwealth.
15      (d)     Rate and uniformity.--
16            (1)   The tax under subsections (a), (b) and (c) shall be
17      imposed at a rate of 2%.
18            (2)   The tax imposed by subsections (a), (b) and (c)
19      shall be uniform.
20      (e)     Computation.--The tax imposed under this section shall
21   be computed in the same manner under section 503(e)(2) of the
22   act of June 5, 1991 (P.L.9, No.6), known as the Pennsylvania
23   Intergovernmental Cooperation Authority Act for Cities of the
24   First Class.
25      (f)     Deposit.--Taxes collected under this section shall be
26   deposited into the fund.
27   § 90A23.    Situs.
28      (a)     General rule.--Except as provided under subsections (b)
29   and (c), the situs of sales at retail or uses, including leases,
30   of motor vehicles, aircraft, motorcraft and utility services

20250HB1649PN2003                      - 18 -
 1   shall be determined in the manner specified by section 504 of
 2   the act of June 5, 1991 (P.L.9, No.6), known as the Pennsylvania
 3   Intergovernmental Cooperation Authority Act for Cities of the
 4   First Class, and 72 Pa.C.S. Pt. II Subpt. A (relating to sales
 5   and use tax).
 6      (b)     Premium cable services.--The sale or use of premium
 7   cable service shall be deemed to occur at the service address in
 8   the county which is the address where the customer cable
 9   connection is located. This subsection shall determine the situs
10   of premium cable service for the purpose of all local sales
11   taxes, including those imposed under Chapter 5 of the
12   Pennsylvania Intergovernmental Cooperation Authority Act for
13   Cities of the First Class and under Subdivision (e) of Article
14   XXXI-B of the act of July 28, 1953 (P.L.723, No.230), known as
15   the Second Class County Code.
16      (c)     Telecommunications service.--The situs of
17   telecommunications service under this chapter shall be
18   determined in accordance with regulations adopted by the
19   department, which shall be uniform among all counties, and shall
20   be consistent with regulations promulgated under Subdivision (e)
21   of Article XXXI-B of the Second Class County Code, 72 Pa.C.S.
22   Pt. II Subpt. A and Chapter 5 of the Pennsylvania
23   Intergovernmental Cooperation Authority Act for Cities of the
24   First Class.
25   § 90A24.    Licenses.
26      A license for the collection of the tax imposed by this
27   subchapter shall be issued in the same manner as is provided for
28   in section 505 of the act of June 5, 1991 (P.L.9, No.6), known
29   as the Pennsylvania Intergovernmental Cooperation Authority Act
30   for Cities of the First Class. Licensees shall be entitled to

20250HB1649PN2003                    - 19 -
 1   the same discount as provided in 72 Pa.C.S. § 1526 (relating to
 2   discount).
 3   § 90A25.    Rules and regulations and collection costs.
 4      (a)     Rules and regulations.--Rules and regulations shall be
 5   applicable to the taxes imposed under section 90A23 (relating to
 6   situs) in the same manner as is provided under section 506(1)
 7   and (2) of the act of June 5, 1991 (P.L.9, No.6), known as the
 8   Pennsylvania Intergovernmental Cooperation Authority Act for
 9   Cities of the First Class.
10      (b)     Administrative costs.--The department, to cover its
11   costs of administration under this subchapter, shall be entitled
12   to retain a sum equal to the costs of administration. When the
13   annual operating budget for the department is submitted to the
14   General Assembly, the department shall also submit to the
15   chairperson and minority chairperson of the Appropriations
16   Committee of the Senate and to the chairperson and minority
17   chairperson of the Appropriations Committee of the House of
18   Representatives a report of the actual sums retained for costs
19   of collection in the preceding fiscal year, together with all
20   supporting details.
21   § 90A26.    Procedure and administration.
22      Prior to adopting an ordinance imposing a tax under this
23   chapter, the governing body shall give public notice of its duty
24   to adopt the ordinance in the manner provided by section 306 of
25   the Local Tax Enabling Act.
26                                SUBCHAPTER D
27                            PERSONAL INCOME TAX
28   Sec.
29   90A31.   Construction.
30   90A32.   Local personal income tax.

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 1   90A33.   Collections.
 2   90A34.   Rules and regulations.
 3   90A35.   Procedure and administration.
 4   § 90A31.   Construction.
 5      The tax imposed by the school district under this subchapter
 6   shall be in addition to any tax imposed by the Commonwealth
 7   under 72 Pa.C.S. Pt. II Subpt. B (relating to personal income
 8   tax). Except for the differing provisions under sections 90A41
 9   (relating to credits), 90A42 (relating to low-income tax
10   provisions) and 90A43 (relating to regulations), the provisions
11   of 72 Pa.C.S. Pt. II Subpt. B shall apply to the tax.
12   § 90A32.   Local personal income tax.
13      Each school district shall adopt a resolution to, beginning
14   October 1, 2029, levy, assess and collect a local tax on the
15   personal income of resident taxpayers of the school district up
16   to a maximum rate of 1.88%.
17   § 90A33.   Collections.
18      Each school district imposing a tax under section 90A32
19   (relating to local personal income tax) shall designate the tax
20   officer who is appointed under section 507 of the Local Tax
21   Enabling Act, or otherwise by law, as the collector of the tax.
22   In the performance of the tax collection duties under this
23   subchapter, the designated tax officer shall have all the same
24   powers, rights, responsibilities and duties for the collection
25   of the taxes which may be imposed under the Local Tax Enabling
26   Act or as otherwise provided by law.
27   § 90A34.   Rules and regulations.
28      Taxes imposed under section 90A32 (relating to local personal
29   income tax) shall be subject to the rules and regulations
30   adopted by the department under Article III of the Tax Reform

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 1   Code.
 2   § 90A35.   Procedure and administration.
 3      Prior to adopting the resolution imposing the tax under
 4   section 90A32 (relating to local personal income tax), the
 5   school district shall give public notice of its duty to adopt
 6   the resolution in the manner provided by section 306 of the
 7   Local Tax Enabling Act.
 8                                SUBCHAPTER E
 9                           CREDITS AND EXEMPTIONS
10   Sec.
11   90A41.   Credits.
12   90A42.   Low-income tax provisions.
13   90A43.   Regulations.
14   § 90A41.   Credits.
15      The provisions of section 317 of the Local Tax Enabling Act
16   shall be used to determine any credits under the provisions of
17   this chapter for any taxes imposed under section 90A32 (relating
18   to local personal income tax) on the earned income portion of
19   the personal income tax.
20   § 90A42.   Low-income tax provisions.
21      The provisions of 72 Pa.C.S. § 2204 (relating to special tax
22   provisions for poverty) shall be applied by each school district
23   which levies a tax under section 90A32 (relating to local
24   personal income tax.
25   § 90A43.   Regulations.
26      Each school district may adopt regulations for the processing
27   of claims under this subchapter.
28                                SUBCHAPTER F
29                                DISBURSEMENT
30   Sec.

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 1   90A51.   School District Property Tax Elimination Fund.
 2   90A52.   Payments to counties.
 3   90A53.   Payments by counties.
 4   § 90A51.    School District Property Tax Elimination Fund.
 5      (a)     Establishment.--The School District Property Tax
 6   Elimination Fund is established as a separate fund in the State
 7   Treasury.
 8      (b)     Purpose.--The fund shall be used to make disbursements
 9   at a time and in a manner determined by the Department of
10   Education in consultation with the department and in accordance
11   with Chapter 90 (relating to school district property tax
12   elimination) for the purpose of eliminating school district
13   property taxes.
14      (c)     Sources.--The following shall be deposited into the
15   fund:
16            (1)   Money deposited under section 90A22(f) (relating to
17      imposition).
18            (2)   Money appropriated or transferred to the fund.
19            (3)   Return on money in the fund.
20            (4)   Grants, gifts, donations and other payments from a
21      person or governmental entity to the fund.
22   § 90A52.    Payments to counties.
23      (a)     Initial amounts.--During the first three fiscal years
24   immediately following the base year, the State Treasurer shall
25   make distributions to each county, on behalf of school districts
26   within the county, from the fund in an amount equivalent to the
27   total real property tax revenues collected by the school
28   districts during the base year, without regard to the amount of
29   money contained in the fund at the time of the distributions.
30   The General Assembly shall appropriate as much money as

20250HB1649PN2003                     - 23 -
 1   necessary to allow the fund to remain solvent to make the
 2   distributions.
 3      (b)   County accounts.--For each county the (proper name)
 4   County Sales and Use Tax Account is established as a separate
 5   account within the fund.
 6      (c)   Subsequent amounts.--For the fourth fiscal year
 7   immediately following the base year, and each fiscal year
 8   thereafter, the following apply:
 9            (1)   Taxes imposed under section 90A22 (relating to
10      imposition) shall be received by the department and paid to
11      the State Treasurer and, along with interest and penalties,
12      less any collection costs allowed under this chapter and any
13      refunds and credits paid, shall be credited, based on the
14      situs of the sales at retail or uses, to the respective
15      county sales and use tax accounts. Money shall be credited to
16      the county sales and use tax accounts not less frequently
17      than every two weeks.
18            (2)   Money in the county sales and use tax accounts shall
19      not lapse or be transferred to any other fund, but shall
20      remain in the county sales and use tax accounts. Pending
21      their disbursement, money received on behalf of or deposited
22      into the county sales and use tax accounts shall be invested
23      or reinvested as is other money in the custody of the State
24      Treasurer in the manner provided by law. All earnings
25      received from the investment or reinvestment of the money
26      shall be credited to the respective county sales and use tax
27      accounts.
28            (3)   The State Treasurer shall make periodic
29      disbursements to each county, on behalf of school districts
30      within the county, out of the money contained in the county's

20250HB1649PN2003                    - 24 -
 1      sales and use tax account.
 2   § 90A53.    Payments by counties.
 3      Each county shall distribute to each school district a
 4   portion of the total disbursement to school districts which is
 5   equal to the total disbursement to school districts multiplied
 6   by the ratio of average daily membership of the school district
 7   divided by the sum of the average daily membership of all school
 8   districts in the county. For the purposes of this section, the
 9   term "average daily membership" shall mean "average daily
10   membership" as defined by the act of March 10, 1949 (P.L.30,
11   No.14), known as the Public School Code of 1949. For school
12   districts located in more than one county, the average daily
13   membership shall be multiplied by a factor calculated by
14   dividing the square mileage of the school district located in
15   the county by the total square mileage of the school district.
16      Section 2.     Title 72 is amended by adding parts to read:
17                                     PART I
18                             PRELIMINARY PROVISIONS
19   Chapter
20      1.     General Provisions
21                                   CHAPTER 1
22                               GENERAL PROVISIONS
23   Sec.
24   101.    Scope of title.
25   102.    Definitions.
26   § 101.    Scope of title.
27      This title relates to taxation and fiscal affairs.
28   § 102.    Definitions.
29      Subject to additional definitions contained in subsequent
30   provisions of this title which are applicable to specific

20250HB1649PN2003                     - 25 -
 1   provisions under this title, the following words and phrases
 2   when used in this title shall have the meanings given to them in
 3   this section unless the context clearly indicates otherwise:
 4      "Department."     The Department of Revenue of the Commonwealth.
 5      "Fiscal Code."     The act of April 9, 1929 (P.L.343, No.176),
 6   known as The Fiscal Code.
 7      "Internal Revenue Code of 1954."         The Internal Revenue Code
 8   of 1954 (68A Stat. 3).
 9      "Internal Revenue Code of 1986."         The Internal Revenue Code
10   of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
11      "Liquor Code."     The act of April 12, 1951 (P.L.90, No.21),
12   known as the Liquor Code.
13      "Mobile Telecommunications Sourcing Act."        The Mobile
14   Telecommunications Sourcing Act (Public Law 106-252, 114 Stat.
15   626).
16      "Secretary."     The Secretary of Revenue of the Commonwealth.
17      "Tax Reform Code of 1971."       The act of March 4, 1971 (P.L.6,
18   No.2), known as the Tax Reform Code of 1971.
19                                    PART II
20                            STATE TAX PROVISIONS
21   Subpart
22      A.     Sales and Use Tax
23      B.     Personal Income Tax
24                                   SUBPART A
25                             SALES AND USE TAX
26   Chapter
27      11.     Preliminary Provisions
28      13.     Taxation Generally
29      15.     Procedure and Administration
30                                   CHAPTER 11

20250HB1649PN2003                     - 26 -
 1                               PRELIMINARY PROVISIONS
 2   Sec.
 3   1101.   Scope of subpart.
 4   1102.   Definitions.
 5   § 1101.    Scope of subpart.
 6      This subpart relates to sales and use tax.
 7   § 1102.    Definitions.
 8      The following words and phrases when used in this subpart
 9   shall have the meanings given to them in this section unless the
10   context clearly indicates otherwise:
11      "Adjustment services, collection services or credit reporting
12   services."      As follows:
13             (1)   A service providing collection or adjustments of
14      accounts receivable or mercantile or consumer credit
15      reporting, including, but not limited to, services provided
16      by an adjustment bureau or collection agency, a consumer or
17      mercantile credit reporting bureau, a credit bureau or
18      agency, a credit clearinghouse or a credit investigation
19      service.
20             (2)   The term shall not include any of the following:
21                   (i)    Providing credit card service with collection by
22             a central agency.
23                   (ii)    Providing debt counseling or adjustment
24             services to individuals.
25                   (iii)    Billing or collection services provided by a
26             local exchange telephone company.
27      "Affiliated person."        A person that, with respect to another
28   person:
29             (1)   has a direct or indirect ownership interest of more
30      than 5% in the other person; or

20250HB1649PN2003                        - 27 -
 1          (2)    is related to the other person because a third
 2      person, or group of third persons who are affiliated with
 3      each other as defined in this definition, holds a direct or
 4      indirect ownership interest of more than 5% in the related
 5      person.
 6      "Animal housing facility."         A roofed structure or facility,
 7   or a portion of the facility, used for occupation by livestock
 8   or poultry.
 9      "Blasting."       The use of a combustible or explosive
10   composition in the removal of material resources, minerals and
11   mineral aggregates from the earth, including the separation of
12   the dirt, waste and refuse in which they are found.
13      "Building machinery and equipment."         As follows:
14          (1)    Generation equipment, storage equipment,
15      conditioning equipment, distribution equipment and
16      termination equipment, limited to the following:
17                 (i)    Air conditioning, limited to heating, cooling,
18          purification, humidification, dehumidification and
19          ventilation.
20                 (ii)    Electrical.
21                 (iii)    Plumbing.
22                 (iv)    Communications limited to voice, video, data,
23          sound, master clock and noise abatement.
24                 (v)    Alarms, limited to fire, security and detection.
25                 (vi)    A control system, limited to energy management,
26          traffic and parking lot and building access.
27                 (vii)    A medical system, limited to diagnosis and
28          treatment equipment, medical gas, nurse call and doctor
29          paging.
30                 (viii)    A laboratory system.

20250HB1649PN2003                        - 28 -
 1              (ix)    A cathodic protection system.
 2              (x)    Furniture, cabinetry and kitchen equipment.
 3        (2)   The term shall include any of the following,
 4    together with integral coverings and enclosures, whether the
 5    item constitutes a fixture or is otherwise affixed to the
 6    real estate, whether damage would be done to the item or its
 7    surroundings upon removal or whether the item is physically
 8    located within a real estate structure:
 9              (i)    Boilers.
10              (ii)    Chillers.
11              (iii)    Air cleaners.
12              (iv)    Humidifiers.
13              (v)    Fans.
14              (vi)    Switchgear.
15              (vii)    Pumps.
16              (viii)    Telephones.
17              (ix)    Speakers.
18              (x)    Horns.
19              (xi)    Motion detectors.
20              (xii)    Dampers.
21              (xiii)    Actuators.
22              (xiv)    Grills.
23              (xv)    Registers.
24              (xvi)    Traffic signals.
25              (xvii)    Sensors.
26              (xviii)    Card access devices.
27              (xix)    Guardrails.
28              (xx)    Medial devices.
29              (xxi)    Floor troughs.
30              (xxii)    Grates.

20250HB1649PN2003                      - 29 -
 1              (xxiii)    Laundry equipment.
 2        (3)   The term shall not include any of the following:
 3              (i)    Guardrail posts.
 4              (ii)    Pipes.
 5              (iii)    Fittings.
 6              (iv)    Pipe supports and hangers.
 7              (v)    Valves.
 8              (vi)    Underground tanks.
 9              (vii)    Wire.
10              (viii)    Conduit.
11              (ix)    Receptacle and junction boxes.
12              (x)    Insulation.
13              (xi)    Ductwork.
14              (xii)    Coverings.
15    "Building maintenance or cleaning services."       As follows:
16        (1)   Providing services, including any of the following:
17              (i)    Janitorial, maid or housekeeping service.
18              (ii)    Office or interior building cleaning or
19        maintenance.
20              (iii)    Window cleaning.
21              (iv)    Floor waxing.
22              (v)    Lighting maintenance such as bulb replacement.
23              (vi)    Cleaning.
24              (vii)    Chimney cleaning.
25              (viii)    Acoustical tile cleaning.
26              (ix)    Venetian blind cleaning.
27              (x)    Cleaning and maintenance of telephone booths.
28              (xi)    Cleaning and degreasing of service stations.
29        (2)   The term shall not include any of the following:
30              (i)    Repairs on buildings and other structures.

20250HB1649PN2003                     - 30 -
 1                (ii)    Maintenance or repair of boilers, furnaces and
 2          residential air conditioning equipment or parts of
 3          boilers, furnaces and residential air conditioning
 4          equipment.
 5                (iii)    Painting, wallpapering or applying other
 6          coverings to interior walls, ceilings or floors.
 7                (iv)    Exterior painting of buildings.
 8      "Car-sharing program agreement."        The terms and conditions
 9   that govern the use of a shared vehicle through a peer-to-peer
10   car-sharing program.
11      "Commercial aircraft operator."        A person, excluding a
12   scheduled airline, engaging in any or all of the following:
13          (1)   Aircraft charters.
14          (2)   Aircraft leasing.
15          (3)   Aircraft sales.
16          (4)   Aircraft rental.
17          (5)   Flight instruction.
18          (6)   Air freight.
19          (7)   Other flight activities for compensation.
20      "Commercial racing activities."        Any of the following:
21          (1)   Thoroughbred and harness racing at which pari-mutuel
22      wagering is conducted under 3 Pa.C.S. Ch. 93 (relating to
23      race horse industry reform).
24          (2)   Fair racing sanctioned by the State Harness Racing
25      Commission.
26      "Construction contract."     As follows:
27          (1)   A written or oral contract or agreement for the
28      construction, reconstruction, remodeling, renovation or
29      repair of real estate or a real estate structure.
30          (2)   The term shall not apply to services which are

20250HB1649PN2003                     - 31 -
 1      taxable under any of the following:
 2                 (i)    Paragraph (1)(ix) or (xi) of the definition of
 3          "sale at retail."
 4                 (ii)   Paragraph (1)(vi) or (viii) of the definition
 5          of "use."
 6      "Construction contractor."       A person who performs an activity
 7   under a construction contract, including a subcontractor.
 8      "Disinfecting or pest control services."       As follows:
 9          (1)    A service providing disinfecting, termite control,
10      insect control, rodent control or other pest control
11      services, including deodorant servicing of restrooms,
12      washroom sanitation service, restroom cleaning service,
13      extermination service or fumigating service.
14          (2)    As used in this definition:
15                 (i)    The term "fumigating service" shall not include
16          the fumigation of agricultural commodities or containers
17          used for agricultural commodities.
18                 (ii)   The term "insect control" shall not include the
19          spraying of trees which are harvested for commercial
20          purposes for gypsy moth control.
21      "Employment agency services."       As follows:
22          (1)    Providing employment services to a prospective
23      employer or employee other than employment services provided
24      by theatrical employment agencies and motion picture casting
25      bureaus.
26          (2)    The term shall include services provided by
27      employment agencies, executive placement services and labor
28      contractor employment agencies other than farm labor.
29      "Flight simulator."      A device used for the training or
30   instruction of an individual on a helicopter and similar

20250HB1649PN2003                      - 32 -
 1   rotorcraft.
 2      "Forum."    As follows:
 3          (1)    A place where sales at retail occur, whether
 4      physical or electronic.
 5          (2)    The term shall include a store, booth, Internet
 6      website, catalog or similar place.
 7      "Gratuity."       An amount paid or remitted for services
 8   performed in conjunction with a sale of food or beverages or
 9   hotel or motel accommodations when the amount is in excess of
10   the charges and the tax for the food, beverages or
11   accommodations, regardless of the method of billing or payment.
12      "Help supply services."       As follows:
13          (1)    Providing temporary or continuing help where the
14      help supplied is on the payroll of the supplying person or
15      entity, but is under the supervision of the individual or
16      business to which help is furnished.
17          (2)    The term shall include service provided by any of
18      the following:
19                 (i)    Labor and manpower pools.
20                 (ii)    Employee leasing services.
21                 (iii)    Office help supply services.
22                 (iv)    Temporary help services.
23                 (v)    Usher services.
24                 (vi)    Modeling services.
25                 (vii)    Fashion show model supply services.
26          (3)    The term shall not include services providing farm
27      labor or human health-related services, including nursing,
28      home health care and personal care. As used in this
29      paragraph, the term "personal care" shall include providing
30      at least one of the following types of assistance to persons

20250HB1649PN2003                      - 33 -
 1      with limited ability for self-care:
 2                (i)    Dressing, bathing or feeding.
 3                (ii)    Supervising self-administered medication.
 4                (iii)    Transferring a person to or from a bed or
 5          wheelchair.
 6                (iv)    Routine housekeeping chores when provided in
 7          conjunction with and supplied by the same provider of the
 8          assistance listed in subparagraph (i), (ii) or (iii).
 9      "Internet."      The international nonproprietary computer
10   network of both Federal and non-Federal interoperable packet
11   switched data networks.
12      "Lawn care service."     Providing services for lawn upkeep,
13   including fertilizing, lawn mowing, shrubbery trimming and other
14   lawn treatment services.
15      "Liquor."    As defined in section 102 of the Liquor Code.
16      "Lobbying services."     Providing the services of a lobbyist,
17   as that term is defined in 65 Pa.C.S. § 13A03 (relating to
18   definitions).
19      "Maintaining a place of business in this Commonwealth."        As
20   follows:
21          (1)     Any of the following:
22                (i)    Having, maintaining or using within this
23          Commonwealth, either directly or through a subsidiary,
24          representative or agent, an office, distribution house,
25          sales house, warehouse, service enterprise or other place
26          of business. This subparagraph shall include an agent of
27          general or restricted authority or other representative,
28          regardless of whether the place of business,
29          representative or agent is located in this Commonwealth
30          permanently or temporarily or whether the person or

20250HB1649PN2003                     - 34 -
 1        subsidiary maintaining the place of business,
 2        representative or agent is authorized to do business in
 3        this Commonwealth.
 4             (ii)    Engaging in an activity as a business in this
 5        Commonwealth by a person, either directly or through a
 6        subsidiary, representative or an agent, in connection
 7        with the lease, sale or delivery of tangible personal
 8        property or the performance of services for use, storage
 9        or consumption or in connection with the sale or delivery
10        for use of the services described under paragraph (1)
11        (vi), (vii), (viii), (ix), (x), (xi) or (xii) of the
12        definition of "sale at retail," including having,
13        maintaining or using an office, distribution house, sales
14        house, warehouse or other place of business, a stock of
15        goods or a solicitor, canvasser, salesman, representative
16        or agent under its authority, at its direction or with
17        its permission, regardless of whether the person or
18        subsidiary is authorized to do business in this
19        Commonwealth.
20             (iii)   Regularly or substantially soliciting orders
21        within this Commonwealth in connection with the lease,
22        sale or delivery of tangible personal property or the
23        performance of services or in connection with the sale or
24        delivery of the services described under paragraph (1)
25        (vi), (vii), (viii), (ix), (x), (xi) or (xii) of the
26        definition of "sale at retail" for residents of this
27        Commonwealth by means of catalogs or other advertising,
28        whether the orders are accepted within or without this
29        Commonwealth.
30             (iv)    Entering this Commonwealth to provide assembly,

20250HB1649PN2003                  - 35 -
 1        service or repair of tangible personal property, either
 2        directly or 

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