THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY KASUNIC, FERLO, FONTANA, KITCHEN, LOGAN, O'PAKE, ORIE, RAFFERTY, STACK, STOUT, TARTAGLIONE, WASHINGTON AND WAUGH, MARCH 2, 2009

REFERRED TO FINANCE, MARCH 2, 2009  

AN ACT

Amending the act of December 31, 1965 (P.L.1257, No.511),

entitled "An act empowering cities of the second class,

cities of the second class A, cities of the third class,

boroughs, towns, townships of the first class, townships of

the second class, school districts of the second class,

school districts of the third class and school districts of

the fourth class including independent school districts, to

levy, assess, collect or to provide for the levying,

assessment and collection of certain taxes subject to maximum

limitations for general revenue purposes; authorizing the

establishment of bureaus and the appointment and compensation

of officers, agencies and employes to assess and collect such

taxes; providing for joint collection of certain taxes,

prescribing certain definitions and other provisions for

taxes levied and assessed upon earned income, providing for

annual audits and for collection of delinquent taxes, and

permitting and requiring penalties to be imposed and

enforced, including penalties for disclosure of confidential

information, providing an appeal from the ordinance or

resolution levying such taxes to the court of quarter

sessions and to the Supreme Court and Superior Court,"

further providing for delegation of taxing powers and

restrictions on taxing powers.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 301.1(b) of the act of December 31, 1965

(P.L.1257, No.511), known as The Local Tax Enabling Act, amended

October 15, 2008 (P.L.1615, No.130), is amended to read:

Section 301.1.  Delegation of Taxing Powers and Restrictions

Thereon.--* * *

(b)  Each local taxing authority may, by ordinance or

resolution, exempt any person whose total income from all

sources is less than twelve thousand dollars ($12,000) per annum

from the per capita or similar head tax, occupation tax or

earned income tax, or any portion thereof, may exempt any person

sixty-five years of age or older whose total income from all

sources is less than twelve thousand five hundred dollars

($12,500) per annum from the per capita or similar head tax and

may adopt regulations for the processing of claims for

exemptions.

* * *

Section 2.  This act shall take effect in 60 days.