THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY HESS, HENNESSEY, GEIST, STERN, BAKER, BARRAR, BEAR, BOYD, CALTAGIRONE, CARROLL, CLYMER, D. COSTA, CREIGHTON, DEASY, DeLUCA, DENLINGER, ELLIS, J. EVANS, EVERETT, FARRY, GILLESPIE, GOODMAN, GROVE, HARKINS, HICKERNELL, M.K. KELLER, KOTIK, KULA, LAWRENCE, MANN, MARSICO, MICOZZIE, MURT, MUSTIO, M. O'BRIEN, O'NEILL, PEIFER, PETRARCA, PETRI, PICKETT, PYLE, READSHAW, REICHLEY, ROCK, SCAVELLO, K. SMITH, VULAKOVICH, WATSON, YOUNGBLOOD, KAVULICH, DAVIDSON, MILNE, DAVIS, FLECK, WAGNER, R. BROWN AND STEPHENS, JANUARY 27, 2011

AS REPORTED FROM COMMITTEE ON AGING AND OLDER ADULT SERVICES, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 6, 2012   

AN ACT

Providing for a demonstration program to be known as the Senior

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Tax Reduction Incentive Volunteer Exchange Program;

conferring powers and duties on the Department of Aging; and

providing additional powers and duties to school districts.

Authorizing public school districts to implement senior local

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tax reduction incentive volunteer exchange programs.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Senior Tax

Reduction Incentive Volunteer Exchange Program Act.

Section 2.  Legislative intent.

It is the intent of the General Assembly to establish a

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demonstration program that provides benefits to senior citizens,

school-aged children and school districts. This legislation

authorizes certain school districts to participate in a

demonstration program to provide a gesture of property tax 

authorize all public school districts in this Commonwealth to

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establish senior volunteer programs that allow older residents

to volunteer in the schools and receive a real property tax

credit in exchange for their service. While there are school

districts across this Commonwealth that provide certain property

tax relief to seniors, the purpose of this act is to grant

explicit legislative authorization to allow all school districts

to implement such programs. It has been shown that senior tax

reduction volunteer exchange programs provide much needed relief

to senior citizens, who often struggle to meet the rising cost

of property taxes, and helps schools meet an increasing demand

for a variety of human skills and services. Both senior citizens

and children benefit from establishing a relationship in which

they interact with one another in a positive learning

environment.

Section 3.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

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

"Eligible participant."  A person at least 60 years of age

and who has been a resident of this Commonwealth for at least 90

days and owns real property in this Commonwealth.

"Foundation."  A program or institution established to

provide funds in the form of grants or that establishes a

partnership that provides incentives for involved parties.

"Program."  The Senior Tax Reduction Incentive Volunteer

Exchange Program established authorized by this act.

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Section 4.  Establishment of program.

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There is established a demonstration program known as the

Senior Tax Reduction Incentive Volunteer Exchange Program which

authorizes selected public school districts to accept senior

citizens who reside in the school district to volunteer in the

school and receive a real property tax credit in exchange for

their services.

Section 5.  Program guidelines. Program guidelines.

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(a)  Local guidelines.--Participating school districts may

promulgate specific guidelines regarding the program, including

the acceptance of eligible participants. The guidelines shall

include a criminal background check for senior citizen

participants.

(b)  Value of tax credit.--The rate of real property tax

credit for senior volunteers shall be $5 an hour established by

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the school district and may not exceed the total amount of real

property taxes that are owed.

(c)  Services.--The types of services that seniors may

provide must enhance the academic program of school districts.

Section 6 5.  Personal income tax levied by the Commonwealth.

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The real property tax credit shall not be subject to the tax

imposed under Article III of the act of March 4, 1971 (P.L.6,

No.2), known as the Tax Reform Code of 1971.

Section 7.  Powers and duties of Department of Aging.

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(a)  Cooperation.--The department, in cooperation with the

Department of Education and the Department of Revenue, shall

promulgate guidelines for the selection of public school

districts to participate in the demonstration project. Selection

of the public school districts shall take into consideration an

equitable Statewide geographic distribution with a minimum of 12

school districts with at least two school districts from each

geographical region.

(b)  Project description.--The department shall provide each

school district with a description of the demonstration project.

Included in the selection process shall be a mechanism whereby

interested school districts submit proposals for consideration.

(c)  Public notice of program.--The department shall

publicize the program to senior citizens.

(d)  Assistance.--The department shall serve as a technical

resource and provide technical assistance as needed.

(e)  Annual report.--The department shall coordinate an

annual report that all participating school districts must

provide to the department by March 1. The report shall include,

at a minimum, the following:

(1)  The name of the person in the school district who is

supervising the program.

(2)  Scope of the program and funding sources.

(3)  Regulations developed regarding acceptance of

participants.

(4)  The services that senior volunteers provide.

(5)  Feedback from senior citizen participants.

(6)  Fiscal impact of the program on the school district.

(7)  Impact of the program on the school district,

whether positive, negative or both.

The Department of Aging shall report to the Committee on Aging

and Youth of the Senate and the Committee on Aging and Older

Adult Services of the House of Representatives annually by April

1.

Section 8 6.  Existing job positions.

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This program shall not replace or supplant existing job

positions.

Section 9 7.  Funding.

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School districts may seek funding through private and public

foundations.

Section 10.  Expiration.

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The provisions of this act shall expire June 1, 2014, unless

extended by an act of the General Assembly.

Section 11 8.  Effective date.

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This act shall take effect immediately.