PRINTER'S NO. 3795
No. 2858 Session of 1980
INTRODUCED BY REED, STEWART, KOWALYSHYN, BROWN, BORSKI,
R. C. DONATUCCI AND PUCCIARELLI, JULY 7, 1980
REFERRED TO COMMITTEE ON FINANCE, JULY 7, 1980
AN ACT
1 Providing for the elimination of certain taxes imposed by
2 municipalities and school districts within six years, and
3 providing for the imposition of an earned income tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Within six years after the effective date of this
7 act, the counties and school districts of this Commonwealth
8 shall eliminate their levy of any taxes on real estate,
9 occupation, residency, occupational privilege and per capita,
10 and shall not thereafter have the power to reinstitute any taxes
11 on real estate, occupation, residency and per capita.
12 Section 2. Within six years after the effective date of this
13 act, the municipalities of this Commonwealth, except for
14 counties as provided in section 1, shall eliminate their levy of
15 any taxes on occupation, residency and per capita, and shall not
16 thereafter have the power to reinstitute any taxes on
17 occupation, residency and per capita.
18 Section 3. The counties and school districts may establish
1 taxes by percentage on the earned income of persons residing
2 within those counties or school districts subsequent to the
3 elimination of taxes on real estate, occupation, residency and
4 per capita.
5 Section 4. The counties, school districts and municipalities
6 shall jointly conduct the collection of taxes on income in
7 concert with the collection of taxes on income conducted by the
8 Commonwealth.
9 Section 5. All acts and parts of acts are repealed insofar
10 as they are inconsistent herewith.
11 Section 6. This act shall take effect January 1, 1981.
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