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PA SB671
PA SB671Further providing for title of act; providing for local taxes in cities of the first class, for prohibition of tax on certain individuals and for reimbursement of taxes; and making repeals.
summary
Introduced
04/28/2023
04/28/2023
In Committee
05/05/2023
05/05/2023
Crossed Over
05/03/2023
05/03/2023
Passed
Dead
12/31/2024
12/31/2024
Introduced Session
Potential new amendment
2023-2024 Regular Session
Bill Summary
Amending the act of December 31, 1965 (P.L.1257, No.511), entitled "An act empowering cities of the second class, cities of the second class A, cities of the third class, boroughs, towns, townships of the first class, townships of the second class, school districts of the second class, school districts of the third class and school districts of the fourth class including independent school districts, to levy, assess, collect or to provide for the levying, assessment and collection of certain taxes subject to maximum limitations for general revenue purposes; authorizing the establishment of bureaus and the appointment and compensation of officers, agencies and employes to assess and collect such taxes; providing for joint collection of certain taxes, prescribing certain definitions and other provisions for taxes levied and assessed upon earned income, providing for annual audits and for collection of delinquent taxes, and permitting and requiring penalties to be imposed and enforced, including penalties for disclosure of confidential information, providing an appeal from the ordinance or resolution levying such taxes to the court of quarter sessions and to the Supreme Court and Superior Court," further providing for title of act; providing for local taxes in cities of the first class, for prohibition of tax on certain individuals and for reimbursement of taxes; and making repeals.
AI Summary
This bill amends the Local Tax Enabling Act to further provide for the title of the act and to add a new chapter that gives cities of the first class the authority to levy, assess, and collect certain taxes for general revenue purposes. The bill also prohibits these cities from taxing the salaries, wages, commissions, or other compensation of non-resident individuals who perform all their employment duties outside the city. Additionally, the bill requires the state to reimburse school districts and municipalities for the portion of the city's tax on resident taxpayers that exceeds the tax imposed by the school district or municipality where the taxpayer resides. The bill also repeals the Sterling Act and a section of the Taxpayer Relief Act to effectuate these changes.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to FINANCE (on 05/05/2023)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2023&sind=0&body=S&type=B&bn=671 |
| Senate Amendment A00467 (PN 0671) | https://www.legis.state.pa.us/CFDOCS/Legis/HA/Public/HaCheck.cfm?txtType=PDF&sYear=2023&sInd=0&body=S&type=B&bn=0671&pn=0671&aYear=2023&an=00467 |
| Senate Fiscal Note PN 0671 | https://www.legis.state.pa.us/WU01/LI/BI/SFN/2023/0/SB0671P0671.pdf |
| BillText | https://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2023&sessInd=0&billBody=S&billTyp=B&billNbr=0671&pn=0671 |
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