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SB962

Eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.

Introduced·7/31/25
Introduced Text

Eliminates school district property taxes and imposes county and school district taxes.

Pennsylvania SB962 eliminates school district property taxes and imposes county and school district taxes. It establishes the School District Property Tax Elimination Fund and the School District Emergency Fund. The bill consolidates Articles II and III of the Tax Reform Code of 1971, and makes various amendments to sales and use tax, personal income tax, and other tax provisions. Key provisions include the elimination of certain sales tax exclusions, the imposition of a local personal income tax, and the transfer of certain tax revenues to county accounts.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jul 31, 2025

Senate

Referred to Finance