shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Account." The 100% Homestead and Farmstead Exclusion
Account established in section 2132.
"Board of school directors." The term includes the
following:
(1) A board of school directors of a school district of
the first class A, second class, third class or fourth class.
(2) A city council of a city of the first class.
"Department." The Department of Revenue of the Commonwealth.
"Farmstead." As defined in 53 Pa.C.S. § 8582 (relating to
definitions).
"Homestead." As defined in 53 Pa.C.S. § 8401 (relating to
definitions).
"Local Tax Enabling Act." The act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act.
"Personal income." Income enumerated in section 303 of the
Tax Reform Code, as determined by the department, subject to any
correction for fraud, evasion or error as finally
determined by the Commonwealth.
"School district." A school district of the first class,
first class A, second class, third class or fourth class.
"Secretary." The Secretary of Revenue of the Commonwealth.
"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971.
SUBCHAPTER B
PUBLIC EDUCATION TAX
Section 2111. Scope of subchapter.
This subchapter imposes an additional tax on personal income
for the purpose of funding 100% homestead and farmstead
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