SS Act 1 of 2006 - Taxpayer Relief Act
This page contains forms and information specifically for school districts. Other information, such as a timeline of SS Act 1 related activities, can be found on the State web site Act 1 General Information page.
School district taxes may be increased up to the school district's index without approval. SS Act 1 contains ten exceptions that, if approved by the Court of Common Pleas or PDE, would allow a school district to increase taxes above the index without voter approval. The following link contains guidelines and worksheets for the seven exceptions that require PDE approval.
Referendum Exception Guidelines and Worksheets Updated 9/15/06
Section 331(a) of SS Act 1 directed each school district (except Philadelphia, Pittsburgh and Scranton) to appoint a local tax study commission by September 14, 2006. Each local tax study commission shall make a nonbinding recommendation, regarding the imposition of an additional earned income tax or new personal income tax to annually fund homestead/farmstead exclusions, to its school board by December 13, 2006. The following guide describes the function of a local tax study commission and provides helpful information regarding the recommendation to be made.
October 10, 2006 - Act 1 Presentation to the NASD Act 1 Committee
Difference Between an Earned Income Tax or Personal Income Tax
PA Department of Revenue PIT Rules and Regulations