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THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1076
Session of
2019
INTRODUCED BY HENNESSEY, MURT, SCHLEGEL CULVER, STEPHENS,
SAYLOR, MENTZER, JAMES, WHEELAND, JONES, GILLEN, CIRESI,
LONGIETTI, POLINCHOCK, DeLUCA, PUSKARIC, THOMAS AND NELSON,
APRIL 5, 2019
AS REPORTED FROM COMMITTEE ON AGING AND OLDER ADULT SERVICES,
HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 12, 2019
AN ACT
Authorizing public school districts to implement a senior tax
reduction incentive volunteer exchange program.
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
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 volunteer exchange 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 where 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:
"Participant." An individual 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.--A school district may establish a
program and. A SCHOOL DISTRICT WHICH ESTABLISHES A PROGRAM SHALL
ADOPT specific guidelines regarding the program, including the
acceptance of participants. THE PROGRAM SHALL PROVIDE REAL
PROPERTY TAX CREDITS TO PARTICIPANTS WITH NO OTHER COMPENSATION.
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 a real property tax
credit for a senior volunteer shall be established by the school
district and may not exceed the total amount of real property
taxes that are owed. Each volunteer service hour provided by a
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participant shall be compensated with a real property tax credit
the value of which shall be no less than the minimum hourly wage
required by the act of January 17, 1968 (P.L.11, No.5), known as
The Minimum Wage Act of 1968.
(c) Services.--The types of services that participants
provide through a program must enhance the academic program of
the school district. AND PROVIDE A DIRECT PUBLIC BENEFIT TO THE
ACADEMIC PROGRAM OF THE SCHOOL DISTRICT.
(D) DISCRIMINATION PROHIBITED.--THIS SECTION SHALL BE
ENFORCED WITHOUT DISCRIMINATION BASED ON RACE, COLOR, MARITAL
STATUS, RELIGIOUS CREED, ANCESTRY, HANDICAP OR DISABILITY, AGE,
SEX, NATIONAL ORIGIN, THE USE OF A GUIDE OR SUPPORT ANIMAL
BECAUSE OF THE BLINDNESS, DEAFNESS OR PHYSICAL HANDICAP OF THE
USER OR BECAUSE THE USER IS A HANDLER OR TRAINER OF SUPPORT OR
GUIDE ANIMALS UNDER THE ACT OF OCTOBER 27, 1955 (P.L.744,
NO.222), KNOWN AS THE PENNSYLVANIA HUMAN RELATIONS ACT.
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 may 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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