each individual seeking to participate in the program.
(b) Value of tax credit.--The rate of real property tax
credit for a participant shall be established by the
municipality and may not exceed the total amount of real
property taxes that are owed by the participant.
(c) Services.--The services that a participant provides
through a program must enhance the municipality. AND PROVIDE A
DIRECT PUBLIC BENEFIT TO THE MUNICIPALITY.
(D) DISCRIMINATION PROHIBITED.--THIS SECTION SHALL BE
ENFORCED WITHOUT DISCRIMINATION BASED ON RACE, COLOR, MARITAL
STATUS, RELIGIOUS CREED, ANCESTRY, HANDICAP OR DISABILITY, AGE,
SEX, NATIONAL ORIGIN, THE USE OF A GUIDE OR SUPPORT ANIMAL
BECAUSE OF THE BLINDNESS, DEAFNESS OR PHYSICAL HANDICAP OF THE
USER OR BECAUSE THE USER IS A HANDLER OR TRAINER OF SUPPORT OR
GUIDE ANIMALS UNDER THE ACT OF OCTOBER 27, 1955 (P.L.744,
NO.222), KNOWN AS THE PENNSYLVANIA HUMAN RELATIONS ACT.
Section 5. Personal income tax levied by the Commonwealth.
A real property tax credit received by a participant shall
not be subject to the tax imposed under Article III of the act
of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971.
Section 6. Existing job positions.
A program may not replace or supplant existing job positions
in a municipality.
Section 7. Funding.
Municipalities may use public or private funding sources to
support a program.
Section 8. Effective date.
This act shall take effect immediately.
20190HB0974PN2119 - 3 -
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