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09/19/2021 11:31 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20190&cosponId=27965
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House of Representatives
Session of 2019 - 2020 Regular Session

MEMORANDUM

Posted: January 25, 2019 11:31 AM
From: Representative Kurt A. Masser
To: All House members
Subject: Amending Local Tax Enabling Act (Former HB 966)
 
In the near future I will be re-introducing legislation that will amend the Local Tax Enabling Act to allow a school district or municipality that currently imposes an occupation tax to eliminate the occupation tax and instead enact an earned income tax that is revenue neutral.

Under current law, if a school district or municipality converts their occupation tax to an earned income tax, they are only permitted to generate the amount of revenue collected by the occupation tax in calendar year 2008 for municipalities and fiscal year ending in 2009 for school districts. This restriction is a disincentive for a school district or municipality to eliminate their occupation tax.

My legislation eliminates the need for the General Assembly to constantly update the Local Tax Enabling Act with respect to eliminating an occupation tax. Simply put, my legislation will allow a school district or municipality to eliminate their occupation tax and enact an earned income tax that generates the same amount of revenue during the prior year.

Thank you for your consideration and please contact my office if you have any questions regarding this proposed legislation.



Introduced as HB1273