PRINTER'S NO. 257
No. 228 Session of 2003
INTRODUCED BY CALTAGIRONE, YOUNGBLOOD, THOMAS, CAPPELLI,
SOLOBAY, DALEY, HORSEY AND LEWIS, FEBRUARY 11, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 11, 2003
AN ACT
1 Imposing a tax upon residents and nonresidents; creating the
2 School Property and Nuisance Tax Relief Fund; and imposing a
3 limitation upon the collection of certain taxes by school
4 districts.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Short title.
8 This act shall be known and may be cited as the School
9 Property and Nuisance Tax Relief Act.
10 Section 2. Imposition of tax.
11 (a) Residents.--Every resident individual, estate or trust
12 shall be subject to and shall pay for the privilege of receiving
13 each of the classes of income enumerated in section 303 of the
14 act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
15 of 1971, a tax upon each dollar of income received by that
16 resident during that resident's taxable year at the rate of 2.8%
17 for the second half of the taxable year commencing with or
18 within calendar year 2003 and each taxable year thereafter.
1 (b) Nonresidents.--Every nonresident individual, estate or
2 trust shall be subject to and shall pay for the privilege of
3 receiving each of the classes of income enumerated in section
4 303 of the Tax Reform Code of 1971, from sources within this
5 Commonwealth, a tax upon each dollar of income received by that
6 nonresident during that nonresident's taxable year at the rate
7 of 2.8% for the second half of the taxable year commencing with
8 or within calendar year 2003 and each taxable year thereafter.
9 Section 3. School Property and Nuisance Tax Relief Fund.
10 All amounts collected pursuant to section 2 shall be
11 deposited into a restricted receipts fund within the General
12 Fund which is hereby created and which shall be known as the
13 School Property and Nuisance Tax Relief Fund. All amounts
14 deposited in the School Property and Nuisance Tax Relief Fund
15 shall be used only for the purpose of funding public
16 kindergarten, elementary and secondary education in this
17 Commonwealth.
18 Section 4. Annual appropriations from School Property and
19 Nuisance Tax Relief Fund.
20 The legislature shall annually appropriate moneys from the
21 School Property and Nuisance Tax Relief Fund to each of the
22 individual school districts in this Commonwealth. The amounts
23 appropriated shall be used by the school districts only for the
24 purpose of funding public kindergarten, elementary and secondary
25 education, and no amounts shall be appropriated to any person,
26 organization or government entity other than a school district.
27 Section 5. Applicable law.
28 The imposition, assessment, collection and enforcement of the
29 taxes imposed by section 2 shall be subject to and in accordance
30 with the provisions of Article III of the act of March 4, 1971
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1 (P.L.6, No.2), known as the Tax Reform Code of 1971.
2 Section 6. Limitation.
3 On and after December 31, 2003, no school district may assess
4 or collect a tax from or upon any person, property or activity
5 other than a tax upon wages, salaries, commissions and other
6 earned income of an individual as presently may be authorized by
7 law.
8 Section 7. Inconsistent repeals.
9 All acts and parts of acts are repealed insofar as they are
10 inconsistent with this act.
11 Section 8. Effective date.
12 This act shall take effect immediately.
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