1Authorizing public school districts to implement senior local
2tax reduction incentive volunteer exchange programs.

3The General Assembly of the Commonwealth of Pennsylvania
4hereby enacts as follows:

5Section 1. Short title.

6This act shall be known and may be cited as the Senior Tax
7Reduction Incentive Volunteer Exchange Program Act.

8Section 2. Legislative intent.

9It is the intent of the General Assembly to authorize all
10public school districts in this Commonwealth to establish <-senior 
11volunteer programs that <-a program to allow older residents to
12volunteer in the <-schools school district and receive a real
13property tax credit in exchange for their <-volunteer service.
14While there are school districts across this Commonwealth that

1provide certain property tax relief to seniors, the purpose of
2this act is to grant explicit legislative authorization to allow
3all school districts to implement such programs. It has been
4shown that senior tax reduction volunteer exchange programs
5provide much needed relief to senior citizens, who often
6struggle to meet the rising cost of property taxes, and helps
7schools meet an increasing demand for a variety of human skills
8and services. Both senior citizens and children benefit from
9establishing a relationship in which they interact with one
10another in a positive learning environment.

11Section 3. Definitions.

12The following words and phrases when used in this act shall
13have the meanings given to them in this section unless the
14context clearly indicates otherwise:

15"Department." The Department of Aging of the Commonwealth.

16"<-Eligible participant Participant." A person at least 60 
17years of age <-and who has been a resident of this Commonwealth 
18for at least 90 days and, owns real property <-in this 
19Commonwealth <-located in a participating school district and 
20participates in the school district's program.

<-21"Foundation." A program or institution established to 
22provide funds in the form of grants or that establishes a 
23partnership that provides incentives for involved parties.

24"Program." <-The A Senior Tax Reduction Incentive Volunteer 
25Exchange Program authorized by this act.

26Section 4. Program guidelines.

27(a) Local guidelines.--<-Participating school districts School 
28districts may establish a program and may promulgate specific
29guidelines regarding the program, including the acceptance of
<-30eligible participants. The guidelines shall include a criminal

1background check for senior citizen participants <-each individual 
2seeking to participate in the program.

3(b) Value of tax credit.--The rate of real property tax
4credit for senior volunteers shall be established by the school
5district and may not exceed the total amount of real property
6taxes that are owed.

7(c) Services.--The types of services that <-seniors may 
8provide <-participants provide through a program must enhance the
9academic program of the school districts <-district.

10Section 5. Personal income tax levied by the Commonwealth.

11The A real property tax credit <-received by a participant
12shall not be subject to the tax imposed under Article III of the
13act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
14of 1971.

15Section 6. Existing job positions.

<-16This A program shall not replace or supplant existing job
17positions <-in a school district.

18Section 7. Funding.

19School districts may seek <-funding through private and public 
20foundations <-private and public funding sources to support a 
21program.

22Section 8. Effective date.

23This act shall take effect immediately.