PRINTER'S NO. 4192
No. 2871 Session of 2000
INTRODUCED BY BARD, NOVEMBER 15, 2000
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 15, 2000
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 providing for the distribution of earned income tax
23 receipts.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Division V of section 13 of the act of December
27 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
28 Act, is amended by adding a subsection to read:
1 Section 13. Earned Income Taxes.--* * *
2 V. Powers and Duties of Officer
3 * * *
4 (i) Notwithstanding any other provision of this act to the
5 contrary, earned income taxes collected on behalf of a
6 municipality from a taxpayer who is a resident of a municipality
7 and/or school district in a county of the second class A that
8 does not impose an earned income tax under this act shall be
9 distributed by the officer to the municipality and/or school
10 district in the county of the second class A of which the
11 taxpayer is a resident.
12 Section 2. This act shall take effect in 60 days.
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