PRINTER'S NO. 1003
No. 880 Session of 2005
INTRODUCED BY ALLEN, DeWEESE, PHILLIPS, ARGALL, BASTIAN,
BELFANTI, BENNINGHOFF, BUXTON, CALTAGIRONE, CAPPELLI, CAWLEY,
CLYMER, COHEN, CRAHALLA, DALLY, FABRIZIO, GEIST, GEORGE,
GINGRICH, GOODMAN, GRUCELA, HANNA, HARHAI, HARPER, HENNESSEY,
HERSHEY, JAMES, LEACH, LEH, MANDERINO, McGILL, McILHATTAN,
MILLARD, S. MILLER, MYERS, PICKETT, PRESTON, READSHAW,
REICHLEY, RUBLEY, SAINATO, SCAVELLO, SHANER, SOLOBAY,
E. Z. TAYLOR, TIGUE, TRUE, WALKO, WATSON, WHEATLEY, WILT,
YOUNGBLOOD, YUDICHAK, BOYD, B. SMITH, RAPP AND LEVDANSKY,
MARCH 14, 2005
REFERRED TO COMMITTEE ON FINANCE, MARCH 14, 2005
AN ACT
1 Providing for low-income exemptions from certain local taxes.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Short title.
5 This act shall be known and may be cited as the Low-Income
6 Exemption from Local Taxes Act.
7 Section 2. Low-income exemptions.
8 Notwithstanding any other law to the contrary, the governing
9 body of a political subdivision may, by ordinance or resolution,
10 exempt any person whose total income from all sources is less
11 than $15,000 per annum, or any portion thereof, from any of the
12 following:
13 (1) Per capita or similar head tax.
1 (2) Occupation tax or similar tax based upon a flat rate
2 or on a millage rate on an assessed value of a trade,
3 occupation or profession.
4 (3) Occupation privilege tax or similar tax upon persons
5 employed within the political subdivision.
6 (4) Earned income tax or any similar tax on earned
7 income and net profits.
8 Section 3. Regulations.
9 The governing body may adopt regulations for the processing
10 of claims for exemptions under section 2 (relating to low-income
11 exemptions).
12 Section 4. Repeals.
13 All acts or parts of acts are repealed insofar as they are
14 inconsistent with this act.
15 Section 5. Effective date.
16 This act shall take effect January 1, 2006.
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