An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in local taxes, further providing for delegation of taxing powers and restrictions thereon and for limitations on rates of specific taxes.

Summary

The measure amends Pennsylvania's Local Tax Enabling Act to increase the ceiling on local services taxes from $52 to $156. It also lets any political subdivision that levies a local services tax exempt individuals whose earned income and net profits are under $12,000, or under $15,600, depending on the tax rate. The changes affect cities, boroughs, townships and other local units that collect the tax and the residents who pay it.

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