PRIOR PRINTER'S NO. 2511 PRINTER'S NO. 2811
No. 1952 Session of 1975
INTRODUCED BY MESSRS. GARZIA, MILLIRON AND DOYLE,
NOVEMBER 25, 1975
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, FEBRUARY 24, 1976
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511),
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 further excluding certain income from earned income taxation.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section THE INTRODUCTORY PARAGRAPH OF SECTION 2, <--
26 act of December 31, 1965 (P.L.1257, No.511), known as "The Local
27 Tax Enabling Act," amended December 13, 1974 (P.L.941, No.310),
1 is amended by adding a clause to read: <--
2 Section 2. Delegation of Taxing Powers and Restrictions
3 Thereon.--The duly constituted authorities of the following
4 political subdivisions, cities of the second class, cities of
5 the second class A, cities of the third class, boroughs, towns,
6 townships of the first class, townships of the second class,
7 school districts of the second class, school districts of the
8 third class, and school districts of the fourth class, in all
9 cases including independent school districts, may, in their
10 discretion, by ordinance or resolution, for general revenue
11 purposes, levy, assess and collect or provide for the levying,
12 assessment and collection of such taxes as they shall determine
13 on persons, transactions, occupations, privileges, subjects and
14 personal property within the limits of such political
15 subdivisions, and upon the transfer of real property, or of any
16 interest in real property, situate within the political
17 subdivision levying and assessing the tax, regardless of where
18 the instruments making the transfers are made, executed or
19 delivered or where the actual settlements on such transfer take
20 place. The taxing authority may provide that the transferee
21 shall remain liable for any unpaid realty transfer taxes imposed
22 by virtue of this act. Each local taxing authority may, by
23 ordinance or resolution, exempt any person whose total income
24 from all sources is less than three thousand two hundred dollars
25 ($3,200) per annum from the per capita or similar head tax,
26 occupation tax and occupational privilege tax, OR EARNED INCOME <--
27 TAX, or any portion thereof, and may adopt regulations for the
28 processing of claims for exemptions. Such local authorities
29 shall not have authority by virtue of this act:
30 * * *
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1 (11) To levy, assess and collect any earned income tax or <--
2 wage tax on the income of individuals who receive Social
3 Security benefits if such income does not exceed their Social
4 Security benefits by more than three thousand two hundred
5 dollars ($3,200).
6 Section 2. This act shall take effect immediately. and apply <--
7 to the tax year 1975 and each year thereafter.
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