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PRINTER'S NO. 937
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
791
Session of
2015
INTRODUCED BY HENNESSEY, DIAMOND, DRISCOLL, SCHLOSSBERG, BAKER,
SCHREIBER, V. BROWN, ROZZI, MALONEY, McNEILL, BARRAR,
READSHAW, HARHART, COHEN, DeLUCA, STEPHENS, DAY, D. COSTA,
GINGRICH, SAYLOR, GOODMAN, MENTZER, WATSON AND GILLEN,
MARCH 13, 2015
REFERRED TO COMMITTEE ON AGING AND OLDER ADULT SERVICES,
MARCH 13, 2015
AN ACT
Authorizing public school districts to implement senior local
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 authorize all
public school districts in this Commonwealth to establish a
program to allow older residents to volunteer in the school
district and receive a real property tax credit in exchange for
their volunteer 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
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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.
"Participant." A person at least 60 years of age who has
been a resident of this Commonwealth for at least 90 days, owns
real property located in a participating school district and
participates in the school district's program.
"Program." A Senior Tax Reduction Incentive Volunteer
Exchange Program authorized by this act.
Section 4. Program guidelines.
(a) Local guidelines.--School districts may establish a
program and may promulgate specific guidelines regarding the
program, including the acceptance of participants. The
guidelines shall include a criminal background check for each
individual seeking to participate in the program.
(b) Value of tax credit.--The rate of real property tax
credit for senior volunteers shall be established by the school
district and may not exceed the total amount of real property
taxes that are owed.
(c) Services.--The types of services that participants
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provide through a program must enhance the academic program of
the school district.
Section 5. Personal income tax levied by the Commonwealth.
A real property tax credit received by a participant 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 6. Existing job positions.
A program shall not replace or supplant existing job
positions in a school district.
Section 7. Funding.
School districts may seek private and public funding sources
to support a program.
Section 8. Effective date.
This act shall take effect immediately.
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