An Act amending "The Local Tax Enabling Act," approved December 31, 1965 (P. L. 1257, No. 511), authorizing a school income tax and a school business use and occupancy tax in lieu of real property tax after a local option referendum; providing for collection and imposing certain powers and duties on the Department of Revenue; providing for rates and exclusions, and establishing a Tenants' Rent Rebate Fund.