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PRINTER'S NO. 693
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
680
Session of
2019
INTRODUCED BY SONNEY, CIRESI, PICKETT, PYLE AND STAATS,
MARCH 1, 2019
REFERRED TO COMMITTEE ON FINANCE, MARCH 1, 2019
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in school finances, further providing
for per capita taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 679 of the act of March 10, 1949 (P.L.30,
No.14), known as the Public School Code of 1949, is amended to
read:
Section 679. Per Capita Taxes.--(a) Each resident or
inhabitant, [over eighteen years of age] between eighteen and
sixty-five years of age, in every school district of the second,
third, and fourth class, which shall levy such tax, shall
annually pay, for the use of the school district in which he or
she is a resident or inhabitant, a per capita tax of not less
than one dollar nor more than five dollars, as may be assessed
by the local school district. The tax collector shall not
proceed against a spouse or his employer until he has pursued
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remedies against the delinquent taxpayer and the taxpayer's
employer under this section.
(b) Each school district may exempt any person whose total
income from all sources is less than ten thousand dollars per
annum from its per capita tax or any portion thereof. The school
district may adopt and employ regulations for the processing of
claims for the exemption.
Section 2. This act shall take effect in 60 days.
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