| S0330B0980A04630 VDL:CDM 06/28/11 #90 A04630 |
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| AMENDMENTS TO SENATE BILL NO. 330 |
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| Printer's No. 980 |
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1 | Amend Bill, page 1, line 10, by inserting after "for" |
2 | public referendum requirements and for |
3 | Amend Bill, page 1, lines 14 through 17, by striking out all |
4 | of said lines and inserting |
5 | Section 1. Section 333 of the act of June 27, 2006 (1st |
6 | Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is |
7 | amended to read: |
8 | Section 333. Public referendum requirements for increasing |
9 | certain taxes. |
10 | (a) Applicability.--The following provisions shall apply to |
11 | this section: |
12 | (1) For the 2006-2007 fiscal year, the tax increase |
13 | proposed by any board of school directors shall not exceed |
14 | the index unless an exception under subsection (f) or (n) is |
15 | approved pursuant to subsection [(i) or] (j), provided that a |
16 | board of school directors that did not elect to participate |
17 | in the former act of July 5, 2004 (P.L.654, No.72), known as |
18 | the Homeowner Tax Relief Act, shall have the authority to |
19 | petition the court of common pleas for an additional tax rate |
20 | increase if the tax rate increase allowed by the index and |
21 | any exception approved pursuant to subsection [(i) or] (j) is |
22 | insufficient to balance the proposed budget. No later than |
23 | July 15, 2006, the court shall grant the school district's |
24 | request for the tax rate increase upon good cause shown if |
25 | the school district proves by clear and convincing evidence |
26 | that the tax rate increase authorized under this paragraph is |
27 | insufficient to balance the proposed budget. For a board of |
28 | school directors subject to this paragraph, the dates by |
29 | which the board of school directors, the department and the |
30 | court of common pleas shall be required to comply with |
31 | section 311 and subsections (e)[, (i)] and (j) shall be 92 |
32 | days after the dates set forth in those provisions, except |
33 | that the date by which the board of school directors shall be |
34 | required to comply with all of the provisions of section |
35 | 311(c) shall be ten days prior to the date by which the board |
36 | of school directors is required to adopt a preliminary |
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1 | budget. Any exceptions granted to a board of school directors |
2 | under section 333 of the former Homeowner Tax Relief Act |
3 | shall remain in full force and effect. Notwithstanding the |
4 | provisions of this paragraph, a board of school directors |
5 | that sought and was granted approval for one or more |
6 | exceptions under section 333 of the former Homeowner Tax |
7 | Relief Act may apply for any exception under subsections (f) |
8 | (v) [and (ix)] and (n), where the dollar amount of an |
9 | exception approved by the department under the former |
10 | Homeowner Tax Relief Act is less than the dollar amount of |
11 | the exception for which the school district is eligible under |
12 | this act. |
13 | (2) This section shall apply to each board of school |
14 | directors beginning with any proposed tax increase that takes |
15 | effect in the 2007-2008 fiscal year and each fiscal year |
16 | thereafter. |
17 | (b) Prohibitions.--Except as set forth in subsection [(i) |
18 | and] (j), unless there is compliance with subsection (c), a |
19 | board of school directors may not do any of the following: |
20 | (1) Increase the rate of a tax levied for the support of |
21 | the public schools by more than the index. For purposes of |
22 | compliance with this paragraph, a school district which is |
23 | situated in more than one county and which levies real estate |
24 | taxes under section 672.1 of the act of March 10, 1949 |
25 | (P.L.30, No.14), known as the Public School Code of 1949, |
26 | shall apply the index to each separate rate of real estate |
27 | taxes levied. |
28 | (2) Levy a tax for the support of the public schools |
29 | which was not levied in the 2005-2006 fiscal year. |
30 | (3) Raise the rate of the earned income and net profits |
31 | tax if already imposed under the authority of the Local Tax |
32 | Enabling Act except as otherwise provided for under section |
33 | 331.2 or 332. |
34 | (4) Notwithstanding any other provision of this chapter |
35 | to the contrary, the adoption of a referendum under section |
36 | 331.2 or 332 confers on the board of school directors the |
37 | authority to raise income taxes only to the extent contained |
38 | in the language of the referendum, and any future increase of |
39 | an income tax to be used for the purpose of property tax |
40 | reduction shall be submitted to the electors of the school |
41 | district at a subsequent municipal election pursuant to the |
42 | provisions of section 332. |
43 | (c) Referendum.-- |
44 | (1) In order to take an action prohibited under |
45 | subsection (b)(1), at the election immediately preceding the |
46 | start of the school district fiscal year in which the |
47 | proposed tax increase would take effect, a referendum stating |
48 | the specific rate or rates of the tax increase must be |
49 | submitted to the electors of the school district, and a |
50 | majority of the electors voting on the question must approve |
51 | the increase. |
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1 | (2) In order to take an action under subsection (b)(2), |
2 | at the election immediately preceding the start of the school |
3 | district fiscal year in which the proposed tax would take |
4 | effect, a referendum stating the proposed tax and the rate at |
5 | which it will be levied must be submitted to the electors of |
6 | the school district, and a majority of the electors voting on |
7 | the question must approve the tax. |
8 | (3) Except as set forth in [subsections (i) and] |
9 | subsection (j), a school district acting pursuant to this |
10 | subsection shall submit the referendum question required |
11 | under this section to the election officials of each county |
12 | in which it is situate no later than 60 days prior to the |
13 | election immediately preceding the fiscal year in which the |
14 | tax increase would take effect. |
15 | (4) The election officials of each county shall, in |
16 | consultation with the board of school directors, draft a |
17 | nonlegal interpretative statement which shall accompany the |
18 | referendum question in accordance with section 201.1 of the |
19 | act of June 3, 1937 (P.L.1333, No.320), known as the |
20 | Pennsylvania Election Code. The nonlegal interpretative |
21 | statement shall include information that references the items |
22 | of expenditure for which the tax increase is sought and the |
23 | consequence of the referendum being disapproved by the |
24 | electorate. |
25 | (d) Failure to approve referendum.-- |
26 | (1) If a referendum question submitted under subsection |
27 | (c)(1) is not approved, the board of school directors may |
28 | approve an increase in the tax rate of not more than the |
29 | index. |
30 | (2) If a referendum question submitted under subsection |
31 | (c)(2) is not approved, the board of school directors may not |
32 | levy the tax. |
33 | (e) Tax rate submissions.--A school district that has |
34 | adopted a preliminary budget proposal under section 311 that |
35 | includes an increase in the rate of any tax levied for the |
36 | support of public schools shall submit information on the |
37 | increase to the department on a uniform form prepared by the |
38 | department. The school district shall submit such information no |
39 | later than 85 days prior to the date of the election immediately |
40 | preceding the beginning of the school district's fiscal year. |
41 | The department shall compare the proposed percentage increase in |
42 | the rate of any tax with the index. Within ten days of the |
43 | receipt of the information required under this subsection but no |
44 | later than 75 days prior to the date of the election immediately |
45 | preceding the beginning of the school district's fiscal year, |
46 | the department shall inform the school district whether the |
47 | proposed tax rate increase is less than or equal to the index. |
48 | If the department determines that the proposed percentage |
49 | increase in the rate of the tax exceeds the index, the |
50 | department shall notify the school district that: |
51 | (1) the proposed tax increase must be reduced to an |
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1 | amount less than or equal to the index; |
2 | (2) the proposed tax increase must be approved by the |
3 | electorate under subsection (c)(1); or |
4 | (3) an exception must be sought under [subsections (i) |
5 | and] subsection (j). |
6 | (f) Referendum exceptions.--A school district may, without |
7 | seeking voter approval under subsection (c), increase the rate |
8 | of a tax levied for the support of the public schools by more |
9 | than the index if all of the following apply: |
10 | (1) The revenue raised by the allowable increase under |
11 | the index is insufficient to balance the proposed budget due |
12 | to one or more of the expenditures listed in paragraph (2). |
13 | (2) The revenue generated by increasing the rate of a |
14 | tax by more than the index will be used to pay for any of the |
15 | following: |
16 | [(i) Costs incurred in responding to or recovering |
17 | from an emergency or disaster declared pursuant to 35 |
18 | Pa.C.S. § 7301 (relating to general authority of |
19 | Governor) or 75 Pa.C.S. § 6108 (relating to power of |
20 | Governor during emergency). |
21 | (ii) Costs to implement a court order or an |
22 | administrative order from a Federal or State agency as |
23 | long as the tax increase is rescinded following |
24 | fulfillment of the court order or administrative order.] |
25 | (iii) Costs associated with the following: |
26 | (A) For a board of school directors that elected |
27 | to participate in the former act of July 5, 2004 |
28 | (P.L.654, No.72), known as the Homeowner Tax Relief |
29 | Act, to pay interest and principal on any |
30 | indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. |
31 | B (relating to indebtedness and borrowing) prior to |
32 | September 4, 2004. In no case may the school district |
33 | incur additional debt under this clause except for |
34 | the refinancing of existing debt, including the |
35 | payment of costs and expenses related to such |
36 | refinancing and the establishment of funding of |
37 | appropriate debt service reserves. An increase under |
38 | this clause shall be rescinded following the final |
39 | payment of interest and principal. |
40 | (A.1) For a board of school directors that did |
41 | not elect to participate in the former act of July 5, |
42 | 2004 (P.L.654, No.72), known as the Homeowner Tax |
43 | Relief Act, to pay interest and principal on any |
44 | indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. |
45 | B prior to the effective date of this act. In no case |
46 | may the school district incur additional debt under |
47 | this clause except for the refinancing of existing |
48 | debt, including the payment of costs and expenses |
49 | related to such refinancing and the establishment of |
50 | funding of appropriate debt service reserves. An |
51 | increase under this clause shall be rescinded |
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1 | following the final payment of interest and |
2 | principal. |
3 | (B) To pay interest and principal on any |
4 | electoral debt incurred under 53 Pa.C.S. Pt. VII |
5 | Subpt. B. An increase under this clause shall be |
6 | rescinded following the final payment of interest and |
7 | principal. |
8 | [(C) To pay interest and principal on |
9 | indebtedness for up to 60% of the construction cost |
10 | average on a square-foot basis if all of the |
11 | following apply: |
12 | (I) The indebtedness is for a school |
13 | construction project under 22 Pa. Code Ch. 21 |
14 | (relating to school buildings). |
15 | (II) For a board of school directors that |
16 | elected to participate in the former Homeowner |
17 | Tax Relief Act, the indebtedness to fund |
18 | appropriate debt service reserves for the project |
19 | is incurred after September 3, 2004. |
20 | (II.1) For a board of school directors that |
21 | did not elect to participate in the former |
22 | Homeowner Tax Relief Act, the indebtedness to |
23 | fund appropriate debt service reserves for the |
24 | project is incurred on or after the effective |
25 | date of this act. |
26 | (III) The increase sought under this clause |
27 | is rescinded following final payment of interest |
28 | and principal. |
29 | (IV) The indebtedness is incurred only after |
30 | existing fund balances for school construction |
31 | and any undesignated fund balances have been |
32 | fully committed to fund the project. |
33 | (V) The indebtedness is for an academic |
34 | elementary or academic secondary school building. |
35 | For purposes of this subclause, the following |
36 | shall not be considered to be an academic |
37 | elementary or academic secondary school building: |
38 | natatorium, stadium bleachers, athletic field, |
39 | athletic field lighting equipment and apparatus |
40 | used to promote and conduct interscholastic |
41 | athletics. |
42 | (VI) For school districts of the second, |
43 | third and fourth class, the project has been |
44 | approved by the department under section 731 of |
45 | the act of March 10, 1949 (P.L.30, No.14), known |
46 | as the Public School Code of 1949. For |
47 | nonreimbursable projects in school districts of |
48 | the first class A, the plans and specifications |
49 | have been approved by the board of school |
50 | directors. For reimbursable projects in school |
51 | districts of the first class A, the plans and |
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1 | specifications have been approved by the |
2 | department pursuant to 22 Pa. Code Ch. 21. |
3 | (D) To pay interest and principal on |
4 | indebtedness for up to $250,000 of the construction |
5 | cost of a nonacademic school construction project, as |
6 | adjusted annually by the percentage increase in the |
7 | average of the Statewide average weekly wage and the |
8 | employment cost index. An increase under this clause |
9 | shall be rescinded following the final payment of |
10 | interest and principal.] |
11 | (E) For purposes of this subparagraph, electoral |
12 | debt includes the refunding or refinancing of |
13 | electoral debt for which an exception is permitted |
14 | under clause (B) as long as the refunding or |
15 | refinancing incurs no additional debt other than for: |
16 | (I) costs and expenses related to the |
17 | refunding or refinancing; and |
18 | (II) funding of appropriate debt service |
19 | reserves. |
20 | (F) For purposes of this subparagraph, |
21 | indebtedness includes the refunding or refinancing of |
22 | indebtedness for which an exception is permitted |
23 | under clauses (A)[, (A.1), (C) and (D)] and (A.1) as |
24 | long as the refunding or refinancing incurs no |
25 | additional debt other than for: |
26 | (I) costs and expenses related to the |
27 | refunding or refinancing; and |
28 | (II) funding of appropriate debt service |
29 | reserves. |
30 | [(iv) Costs to respond to conditions which pose an |
31 | immediate threat of serious physical harm or injury to |
32 | the students, staff or residents of the school district |
33 | but only until the conditions causing the threat have |
34 | been fully resolved.] |
35 | (v) Costs incurred in providing special education |
36 | programs and services to students with disabilities if |
37 | the increase in expenditures on special education |
38 | programs and services, net of State special education |
39 | payments, was greater than the index. The dollar amount |
40 | of this exception shall be equal to the portion of the |
41 | increase that exceeds the index. |
42 | [(vi) Costs which: |
43 | (A) were incurred in the implementation of a |
44 | school improvement plan required under section |
45 | 1116(b) of the Elementary and Secondary Education Act |
46 | of 1965 (Public Law 89-10, 20 U.S.C. § 6316(b)); and |
47 | (B) were not offset by a State allocation. |
48 | (vii) Costs necessary to maintain: |
49 | (A) per-student local tax revenue, adjusted by |
50 | the index, if the percentage growth in average daily |
51 | membership between the school year determined under |
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1 | subsection (j)(4) and the third school year preceding |
2 | the school year determined under subsection (j)(4) |
3 | exceeds 7.5%; or |
4 | (B) actual instruction expense per average daily |
5 | membership, adjusted by the index, if the increase in |
6 | actual instruction expense per average daily |
7 | membership between the school year determined under |
8 | subsection (j)(4) and the school year preceding the |
9 | school year determined under subsection (j)(4) is |
10 | less than the index. |
11 | (viii) The maintenance of revenues derived from real |
12 | property taxes, earned income and net profits taxes, |
13 | personal income taxes, basic education funding |
14 | allocations and special education funding allocations, |
15 | adjusted by the index, for a school district where the |
16 | percentage increase in revenues derived from real |
17 | property taxes, earned income and net profits taxes, |
18 | personal income taxes, basic education funding |
19 | allocations and special education funding allocations |
20 | between the school year determined under subsection (j) |
21 | (4) and the school year preceding the school year |
22 | determined under subsection (j)(4) is less than the |
23 | index. |
24 | (ix) Costs incurred for providing health care- |
25 | related benefits which are directly attributable to a |
26 | collective bargaining agreement in effect on January 1, |
27 | 2006, between the school district and its employees' |
28 | organization if the anticipated increase in the cost of |
29 | health care-related benefits between the current year and |
30 | the upcoming year is greater than the index. The dollar |
31 | amount of this exception shall be equal to the portion of |
32 | the increase which exceeds the index. This subparagraph |
33 | shall not apply to a collective bargaining agreement |
34 | renewed, extended or entered into after January 1, 2006.] |
35 | (g) Revenue derived from increase.--Any revenue derived from |
36 | an increase in the rate of any tax allowed pursuant to |
37 | subsection (f)(2)(iii) shall not exceed the anticipated dollar |
38 | amount of the expenditure. |
39 | (h) Limitation on tax rate.--The increase in the rate of any |
40 | tax allowed pursuant to an exception under subsection [(f)(2) |
41 | (i), (ii), (iv), (v), (vi), (vii), (viii) or (ix)] (f)(2)(v) or |
42 | (n) shall not exceed the rate increase required as determined by |
43 | [a court of common pleas or] the department pursuant to |
44 | subsection [(i) or ](j). |
45 | [(i) Court action.-- |
46 | (1) Prior to the imposition of a tax increase under |
47 | subsection (f)(2)(i), (ii) and (iv) and no later than 75 days |
48 | prior to the election immediately preceding the beginning of |
49 | the school district's fiscal year, approval by the court of |
50 | common pleas in the judicial district in which the |
51 | administrative office of the school district is located must |
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1 | be sought. The board of school directors shall publish in a |
2 | newspaper of general circulation and on the district's |
3 | publicly accessible Internet site, if one is maintained, |
4 | notice of its intent to file a petition under this subsection |
5 | at least one week prior to the filing of the petition. The |
6 | board of school directors shall also publish in a newspaper |
7 | of general circulation and on the district's publicly |
8 | accessible Internet site, if one is maintained, notice, as |
9 | soon as possible following notification from the court that a |
10 | hearing has been scheduled, stating the date, time and place |
11 | of the hearing on the petition. The following shall apply to |
12 | any proceedings instituted under this subsection: |
13 | (i) The school district must prove by clear and |
14 | convincing evidence that it qualifies for each exception |
15 | sought. |
16 | (ii) The school district must prove by clear and |
17 | convincing evidence the anticipated dollar amount of the |
18 | expenditure for each exception sought. |
19 | (2) The court shall rule on the school district's |
20 | petition and inform the school district of its decision no |
21 | later than 55 days prior to the date of the election |
22 | immediately preceding the beginning of the school district's |
23 | fiscal year. If the court approves the petition, the court |
24 | shall also determine the dollar amount of the expenditure for |
25 | which an exception is granted, the tax rate increase required |
26 | to fund the exception and the appropriate duration of the |
27 | increase. If the court denies the petition, the school |
28 | district may submit a referendum question under subsection |
29 | (c)(1). The question must be submitted to the election |
30 | officials no later than 50 days prior to the date of the |
31 | election immediately preceding the beginning of the school |
32 | district's fiscal year.] |
33 | (j) Department approval.-- |
34 | (1) A school district that seeks to increase the rate of |
35 | tax due to an expenditure under subsection (f)(2)(iii)[,] or |
36 | (v)[, (vi), (vii), (viii) or (ix)] or (n) shall obtain the |
37 | approval of the department before imposing the tax increase. |
38 | The department shall establish procedures for administering |
39 | the provisions of this subsection, which may include an |
40 | administrative hearing on the school district's submission. |
41 | (2) A school district proceeding under the provisions of |
42 | this subsection shall publish in a newspaper of general |
43 | circulation and on the district's publicly accessible |
44 | Internet site, if one is maintained, notice of its intent to |
45 | seek department approval at least one week prior to |
46 | submitting its request for approval to the department. If the |
47 | department schedules a hearing on the school district's |
48 | request, the school district shall publish notice of the |
49 | hearing in a newspaper of general circulation and on the |
50 | district's publicly accessible Internet site, if one is |
51 | maintained, immediately upon receiving the information from |
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1 | the department. The notice shall include the date, time and |
2 | place of the hearing. |
3 | (3) The department shall approve a school district's |
4 | request under this subsection if a review of the data under |
5 | paragraph (4) demonstrates that: |
6 | (i) the school district qualifies for one or more |
7 | exceptions under subsection (f)(2)(iii)[,] or (v)[, (vi), |
8 | (vii), (viii) or (ix)] or (n); and |
9 | (ii) the sum of the dollar amounts of the exceptions |
10 | for which the school district qualifies makes the school |
11 | district eligible under subsection (f)(1). |
12 | (4) For the purpose of determining the eligibility of a |
13 | school district for an exception under subsection (f)(2)(v), |
14 | [(vi), (vii) or (viii),] the department shall utilize data |
15 | from the most recent school years for which annual financial |
16 | report data required under section 2553 of the Public School |
17 | Code of 1949 has been received. The department shall inform |
18 | school districts of the school years determined under this |
19 | subsection no later than 30 days prior to the date on which |
20 | public inspection of proposed school budgets is required |
21 | under section 311(c). |
22 | (5) (i) The department shall rule on the school |
23 | district's request and shall inform the school district |
24 | of its decision no later than 55 days prior to the date |
25 | of the election immediately preceding the beginning of |
26 | the school district's fiscal year. |
27 | (ii) If the department approves the request, the |
28 | department shall determine the dollar amount of the |
29 | expenditure for which the exception is sought and the tax |
30 | rate increase required to fund the exception. |
31 | (iii) If the department denies the request, the |
32 | school district may submit a referendum question under |
33 | subsection (c)(1). The question must be submitted to the |
34 | election officials no later than 50 days prior to the |
35 | date of the election immediately preceding the beginning |
36 | of the school district's fiscal year. |
37 | (6) Within 30 days of the deadline under paragraph (5) |
38 | (i), the department shall submit a report to the President |
39 | pro tempore of the Senate, the Minority Leader of the Senate, |
40 | the Speaker of the House of Representatives and the Minority |
41 | Leader of the House of Representatives enumerating the school |
42 | districts which sought an exception under this subsection. |
43 | The department shall also publish the report on its publicly |
44 | accessible Internet site. The report shall include: |
45 | (i) The name of each school district making a |
46 | request under this subsection. |
47 | (ii) The specific exceptions requested by each |
48 | school district and the dollar amount of the expenditure |
49 | for each exception. |
50 | (iii) The department's ruling on the request for the |
51 | exception. |
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1 | (iv) If the exception was approved, the dollar |
2 | amount of the expenditure for which the exception was |
3 | sought and the tax rate increase required to fund the |
4 | exception. |
5 | (v) A statistical summary of the information in |
6 | subparagraphs (ii), (iii) and (iv). |
7 | [(k) Objections.--Any person who resides within or pays real |
8 | property taxes to the school district filing a petition under |
9 | subsection (i) may file with the court written objections to any |
10 | petition filed under this section.] |
11 | (l) Index calculation.--No later than August 15, 2005, and |
12 | each August 15 thereafter, the department shall calculate the |
13 | index. The department shall publish the index by September 1, |
14 | 2005, and each September 1 thereafter in the Pennsylvania |
15 | Bulletin. |
16 | (m) Election interference prohibited.-- |
17 | (1) No public funds may be used to urge any elector to |
18 | vote for or against a referendum or be appropriated for |
19 | political or campaign purposes. |
20 | (2) This subsection shall not be construed to prohibit |
21 | the use of public funds for dissemination of factual |
22 | information relative to a referendum appearing on an election |
23 | ballot. |
24 | (3) As used in this subsection, the term "public funds" |
25 | means any funds appropriated by the General Assembly or by a |
26 | political subdivision. |
27 | (n) Treatment of certain required payments.-- |
28 | (1) The provisions of subsections (f) and (j) shall |
29 | apply to a school district's share of payments to the Public |
30 | School Employees' Retirement System as required under 24 |
31 | Pa.C.S. § 8327 (relating to payments by employers) if the |
32 | increase in [the actual dollar amount of] estimated payments |
33 | between the current year and the upcoming year, as determined |
34 | by the department under this section, is greater than the |
35 | index. [The dollar amount to which subsection (f) applies |
36 | shall equal that portion of the increase which exceeds the |
37 | product of the index and the actual dollar value of payments |
38 | for the current year.] |
39 | (2) For purposes of this subsection, the following |
40 | apply: |
41 | (i) The school district's share of payments as |
42 | required by 24 Pa.C.S. § 8327 for the current year shall |
43 | be determined by the department using: |
44 | (A) The lesser of the school district's total |
45 | compensation for the current year or the school |
46 | district's total compensation for the 2011-2012 |
47 | school year. |
48 | (B) The employer contribution rate under 24 |
49 | Pa.C.S. § 8328 (relating to actuarial cost method) |
50 | for the current year. |
51 | (C) A State retirement subsidy calculation based |
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1 | on the school district's total compensation under |
2 | clause (A) and the employer contribution rate under |
3 | clause (B). |
4 | (ii) The school district's share of payments as |
5 | required by 24 Pa.C.S. § 8327 for the upcoming year shall |
6 | be determined by the department using all of the |
7 | following: |
8 | (A) The lesser of the school district's: |
9 | (I) estimated total compensation for the |
10 | upcoming year; or |
11 | (II) total compensation for the 2011-2012 |
12 | school year. |
13 | (B) The employer contribution rate under 24 |
14 | Pa.C.S. § 8328 for the upcoming year. |
15 | (C) A State retirement subsidy calculation based |
16 | on the school district's total compensation under |
17 | clause (A) and the employer contribution rate under |
18 | clause (B). |
19 | (3) The dollar amount to which subsection (f) applies |
20 | shall be determined as follows: |
21 | (i) Multiply: |
22 | (A) the index; by |
23 | (B) the school district's share of payments for |
24 | the current year, as determined by the department |
25 | under this subsection. |
26 | (ii) Subtract: |
27 | (A) the product under subparagraph (i); from |
28 | (B) the amount of increase, as determined by the |
29 | department under this subsection, in the school |
30 | district's share of payments between: |
31 | (I) the current year; and |
32 | (II) the upcoming year. |
33 | (4) As used in this subsection, the term "compensation" |
34 | has the meaning ascribed in 24 Pa.C.S. § 8102 (relating to |
35 | definitions). |
36 | (o) Rescission.-- |
37 | (1) Any increase in a rate of a tax levied for support |
38 | of the public schools imposed prior to or during the |
39 | 2011-2012 school year under a referendum exception granted, |
40 | prior to the effective date of this subsection, under |
41 | subsection (f)(2)(i), (ii) or (iii)(C) and (D) shall be |
42 | rescinded: |
43 | (i) immediately following fulfillment of the court |
44 | order or administrative order that was the basis for the |
45 | referendum exception; |
46 | (ii) immediately following the payment of costs to |
47 | resolve a condition which posed an immediate threat of |
48 | serious physical harm or injury to the students, staff or |
49 | residents of the school district that was the basis for |
50 | the referendum exception; or |
51 | (iii) following the final payment of interest and |
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1 | principal related to the indebtedness. |
2 | (2) For the purposes of this subsection, the term "final |
3 | payment of interest and principal" does not include a school |
4 | district's payment of debt as a result of refunding or |
5 | refinancing the debt. |
6 | Section 2. Section 1502(d) of the act is amended and the |
7 | section is amended by adding subsections to read: |
8 | Amend Bill, page 2, line 25, by striking out all of said line |
9 | and inserting |
10 | Section 3. The amendment of section 333 of the act shall |
11 | apply to fiscal years of school districts which begin after |
12 | January 1, 2012. |
13 | Section 4. This act shall take effect as follows: |
14 | (1) The following provisions shall take effect |
15 | immediately: |
16 | (i) The amendment of section 333 of the act. |
17 | (ii) Section 3 of this act. |
18 | (iii) This section. |
19 | (2) The remainder of this act shall take effect in 60 |
20 | days. |
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