PRINTER'S NO. 401
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
83
Session of
2019
INTRODUCED BY T. DAVIS, READSHAW, KORTZ, PASHINSKI, WARREN,
HILL-EVANS, FREEMAN AND NEILSON, FEBRUARY 11, 2019
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 11, 2019
A RESOLUTION
Directing the Legislative Budget and Finance Committee to
conduct a study and issue a report on the establishment of
charitable funds created and maintained by municipalities,
counties or school districts for public projects to which
taxpayers may donate in exchange for property tax credits.
WHEREAS, Property taxes are an issue of great concern to many
taxpayers across this Commonwealth; and
WHEREAS, Our neighboring state of New Jersey recently joined
33 other states in enacting legislation aimed at allowing
taxpayers to make charitable contributions to public projects
within their municipality in exchange for up to a dollar-per-
dollar reduction in property taxes without interference from the
Internal Revenue Service; and
WHEREAS, Prior to 2018, taxpayers were not limited in the
amount of State and local taxes that could be deducted from
their taxable income, but the Federal Government's recent limit
on these deductions may adversely impact many homeowners
throughout this Commonwealth; and
WHEREAS, Efforts to bring necessary property tax relief and
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reform to Pennsylvania taxpayers have been challenging, as these
taxes are the largest local source of income for schools; and
WHEREAS, As elected officials chosen to represent the
interests of the residents of this Commonwealth, the members of
the Pennsylvania General Assembly have a responsibility to
explore every option that may ease the burden of property taxes
for their constituents; therefore be it
RESOLVED, That the House of Representatives direct the
Legislative Budget and Finance Committee to conduct a study on
the impact of the establishment of locally organized and
maintained charitable funds to which taxpayers may donate in
exchange for property tax or other tax credits and to prepare a
report of its findings; and be it further
RESOLVED, That the study include an analysis of similar
programs in other states and the fiscal impact the programs have
had on municipalities and taxpayers; and be it further
RESOLVED, That the study identify how many Pennsylvanians who
have been affected by the Federal cap on State and local tax
deductions may benefit from the option to receive property tax
credits in exchange for charitable donations to municipalities,
counties or school districts for specific projects; and be it
further
RESOLVED, That the Legislative Budget and Finance Committee
report its findings and provide recommendations to the General
Assembly within 180 days of the adoption of this resolution.
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