1Authorizing public school districts to implement senior local
2tax reduction incentive volunteer exchange programs.

3The General Assembly of the Commonwealth of Pennsylvania
4hereby enacts as follows:

5Section 1. Short title.

6This act shall be known and may be cited as the Senior Tax
7Reduction Incentive Volunteer Exchange Program Act.

8Section 2. Legislative intent.

9It is the intent of the General Assembly to authorize all
10public school districts in this Commonwealth to establish senior
11volunteer programs that allow older residents to volunteer in
12the schools and receive a real property tax credit in exchange
13for their service. While there are school districts across this
14Commonwealth that provide certain property tax relief to

1seniors, the purpose of this act is to grant explicit
2legislative authorization to allow all school districts to
3implement such programs. It has been shown that senior tax
4reduction volunteer exchange programs provide much needed relief
5to senior citizens, who often struggle to meet the rising cost
6of property taxes, and helps schools meet an increasing demand
7for a variety of human skills and services. Both senior citizens
8and children benefit from establishing a relationship in which
9they interact with one another in a positive learning
10environment.

11Section 3. Definitions.

12The following words and phrases when used in this act shall
13have the meanings given to them in this section unless the
14context clearly indicates otherwise:

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

16"Eligible participant." A person at least 60 years of age 
17and who has been a resident of this Commonwealth for at least 90 
18days and owns real property in this Commonwealth.

19"Foundation." A program or institution established to 
20provide funds in the form of grants or that establishes a 
21partnership that provides incentives for involved parties.

22"Program." The Senior Tax Reduction Incentive Volunteer 
23Exchange Program authorized by this act.

24Section 4. Program guidelines.

25(a) Local guidelines.--Participating school districts may
26promulgate specific guidelines regarding the program, including
27the acceptance of eligible participants. The guidelines shall
28include a criminal background check for senior citizen
29participants.

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

1credit for senior volunteers shall be established by the school
2district and may not exceed the total amount of real property
3taxes that are owed.

4(c) Services.--The types of services that seniors may
5provide must enhance the academic program of school districts.

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

7The real property tax credit shall not be subject to the tax
8imposed under Article III of the act of March 4, 1971 (P.L.6, 
9No.2), known as the Tax Reform Code of 1971.

10Section 6. Existing job positions.

11This program shall not replace or supplant existing job
12positions.

13Section 7. Funding.

14School districts may seek funding through private and public
15foundations.

16Section 8. Effective date.

17This act shall take effect immediately.