POST SESSION REPORT (June 24, 2003)
   

PASSED THE SENATE

  SB 100, PN992: The legislation adds a section known as the “Taxpayer Choice Act” to the Public School Code to provide for the imposition and collection of an earned income and net profits tax by school districts after the approval by the electors via a referendum.  The bill requires school districts to place a referendum question on the ballot for the municipal election of 2003 to offer taxpayers the option of imposing or increasing a local earned income tax for residential and farmstead property owners for which an application has been submitted.  

A2320(Mellow): This amendment allows school districts to lower local property taxes by increasing the state personal income tax by 0.4%, plus money from increases in the beer tax and cellular phone taxes.  A 21-28 vote was recorded. 

A2201(A. Williams): This amendment provides for a credit against the personal income tax for individuals who would pay an earned income tax under the act and the Philadelphia wage tax.  A 49-0 vote was recorded.   

A2076(Wenger): This amendment increases the poverty exemption for the per capita tax from $5,000 to $10,000.  A 49-0 vote was recorded.  

A2325(Corman): This amendment expands the list of conditions within the section of the bill regarding referendum exemptions for school districts who fall under such conditions.  A 49-0 vote was recorded.  

A2128(C. Williams): This amendment removes the backend referendum from the bill altogether.  A 22-27 vote was recorded. 

A2065a(C. Williams): This amendment adds new unfunded federally mandated educational programs to the list of exceptions for a referendum.  A 49-0 vote was recorded.  

A2129(C. Williams): This amendment locks property tax increase to the greater of Consumer Price Index (CPI) or the Statewide Average Weekly Wage (SAWW) and it provides for court approval for certain increases.  The amendment also creates a new section to the bill requiring certain school district capital projects to go through referendum.  A 20-29 vote was recorded. 

A2130(C. Williams): This amendment caps property tax increases to the greater of the Consumer Price Index (CPI) or Statewide Average Weekly Wage (SAWW).  A 48-1 vote was recorded.  

A1957(Jubelirer): This amendment prohibits the Secretary of Education or anyone within the Department from waiving any provisions of the act without legislative approval.  A 28-21 vote was recorded.

A2231(Boscola): This amendment prohibits school districts from levying property taxes after June 30, 2004.  A 21-28 vote was recorded. 

A2334(Greenleaf): This amendment adds school districts whose basic and special education funding from the Commonwealth is equal to or less that funding received the previous fiscal year to the section of the bill pertaining to referendum exemptions.     A 49-0 vote was recorded.   

A2096(Rhoades): This amendment increases the personal income tax by 2% in order to fund basic education and establishes an Educational Trust Fund to receive any surplus funds.  It also requires a district wide referendum to increase existing taxes more than the increase in weekly wage or to impose a new tax.  The amendment also provides for 2003-2004 school year basic education funding.  A 5-44 vote was recorded.   

A2321(Erickson): This amendment allows home rule counties to consider tax shifting proposals as contained in the bill.  In this case, the county body would stand in place of the school district when deciding upon a referendum or imposition of taxes.  A 31-18 vote was recorded.    

The following amendment was tabled by a 28-21 party-line vote (voting to table the amendment ended all debate on the issue addressed in the amendments):

A2249(Boscola): This amendment provides for a property tax exemption for senior citizens whose income is $65,000 or less.