THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SONNEY, BOBACK, EVERETT, FLECK, GEORGE, GINGRICH, GROVE, KILLION, MOUL, O'NEILL, PICKETT, PYLE, REICHLEY, SANTARSIERO AND SIMMONS, FEBRUARY 28, 2011

REFERRED TO COMMITTEE ON EDUCATION, FEBRUARY 28, 2011  

AN ACT

Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An

act relating to the public school system, including certain

provisions applicable as well to private and parochial

schools; amending, revising, consolidating and changing the

laws relating thereto," in school finances, further providing

for per capita taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 679 of the act of March 10, 1949 (P.L.30,

No.14), known as the Public School Code of 1949, amended

December 23, 2003 (P.L.304, No.48), is amended to read:

Section 679.  Per Capita Taxes.--Each resident or inhabitant,

[over eighteen years of age] between eighteen and sixty-five

years of age, in every school district of the second, third, and

fourth class, which shall levy such tax, shall annually pay, for

the use of the school district in which he or she is a resident

or inhabitant, a per capita tax of not less than one dollar nor

more than five dollars, as may be assessed by the local school

district. The tax collector shall not proceed against a spouse

or his employer until he has pursued remedies against the

delinquent taxpayer and the taxpayer's employer under this

section.

Each school district may exempt any person whose total income

from all sources is less than ten thousand dollars per annum

from its per capita tax or any portion thereof. The school

district may adopt and employ regulations for the processing of

claims for the exemption.

Section 2.  This act shall take effect in 60 days.