Issue: Tax Reform, Act 1 of 2006
When new legislation passes, PSBA is seen as the leader in analyzing it and helping members make sense of it.
Act 32 of 2008
This new law amends the Local Tax Enabling Act to require the county-wide consolidated collection of earned income tax (EIT) by 2012. Political subdivisions levying an EIT will be represented on a county-based committee that appoints a single tax collector to administer and collect local income taxes.
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Act 32 of 2008: Earned Income Tax Consolidated Collection FAQs
This new law amends the Local Tax Enabling Act to require the county-wide consolidated collection of earned income tax (EIT) by 2012, excluding Philadelphia (which does not levy an EIT). Each political subdivision levying an EIT will be represented on a county-based committee that appoints a single tax collector to administer and collect local income taxes within the tax collection district. (Allegheny County will have up to four sub-districts, each of which can have its own collector or merge with other sub-districts or counties.) Each tax collector will be a nonresident collector and collect employer withholding taxes owed to the employee’s place of residence, for redistribution to other counties within 30 days. Employers with multiple worksites across Pennsylvania would be permitted to remit local income taxes to just one collector.
Act 1 of 2006
- Act 1 Benefits for Senior Citizens
PDF - Act 1 Ballot Question Survey
- Act 1 Newsletters
PSBA's series examines specific provisions of the act in each issue - Act 1 Tax Register Requirements
- Act 1 Timeline
PDF - FAQs: Act 1
PDF - Local Tax Study Commission Survey (2006)
- PSBA's Position on Property Tax Relief
- Revised Homestead Application (posted Oct. 2006)
- Sample resolutions referenced in School Leader News, April 6
- School Boards Adopting Property Tax Limitation Resolutions
(2007-08) (2008-09) - Tax Reform: Useful terms and phrases
- Text of Act 1
PDF - 2008-09 school district adusted index listing
PDF - Why Property Taxes Increase
