1Amend Bill, page 14, by inserting between lines 5 and 6

2(1.1.) If the municipality is a city of the second
3class, a local services tax pursuant to Chapter 3 of the
4Local Tax Enabling Act at a rate not to exceed $156 after
5receiving approval of a majority of the members of the
6Intergovernmental Cooperation Authority for Cities of the
7Second Class established under the act of February 12, 2004
8(P.L.73, No.11), known as the Intergovernmental Cooperation
9Authority Act for Cities of the Second Class. A municipality
10adopting an ordinance under this paragraph shall be
11prohibited from imposing any additional tax on earned income
12pursuant to subsection (c). A municipality levying the local
13services tax at a rate in excess of $52 shall, by ordinance,
14exempt any person from the local services tax whose total
15earned income and net profits from all sources within the
16municipality is less than $15,600 for the calendar year in
17which the local services tax is levied.

18Amend Bill, page 15, by inserting between lines 27 and 28

19(1.1) A financially distressed municipality that is a 
20city of the second class that has also received a 
21determination that it has a financially distressed pension 
22system under section 603 of the Municipal Pension Plan 
23Funding Standard and Recovery Act after receiving the 
24approval of a majority of the members of the 
25Intergovernmental Cooperation Authority for cities of the 
26second class established under the Intergovernmental 
27Cooperation Authority for Cities of the Second Class Act may 
28adopt an ordinance, without court approval, and as 
29recommended in a plan adopted under Subchapter C or C.1 of 
30Chapter 2, imposing a local services tax pursuant to Chapter 
313 of the Local Tax Enabling Act at a rate not to exceed $156, 
32or, in a tax year during which the income of nonresidents is 
33subject to a tax above maximum rates as provided in section 
34607(f) of the Municipal Pension Plan Funding Standard and 
35Recovery Act, a rate not to exceed $104. A municipality 
36adopting an ordinance under this paragraph shall be 
37prohibited from petitioning the court for an increase in the
 

1rate of taxation on the income of nonresidents under this 
2section. A municipality levying the local services tax at a 
3rate in excess of $52 shall, by ordinance, exempt any person 
4from the local services tax whose total income and net 
5profits from all sources within the municipality is less than 
6$15,600 for the calendar year in which the local services tax 
7is levied. In addition to the uses authorized by section 330 
8of the Local Tax Enabling Act, revenue derived from a rate in 
9excess of $52 may only be used for municipal purposes as 
10provided in the plan.