HB 2488
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.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s Local Tax Enabling Act, which governs how local governments can levy taxes. It adjusts income thresholds for exemptions from the local services tax, potentially reducing the tax burden on lower-income individuals and businesses. The bill also sets specific limits on the rates at which certain local taxes, particularly the local services tax, can be levied.
Key provisions
- Adjusts income thresholds for exemptions from the local services tax for political subdivisions.
- Increases the income threshold for exemption from $12,000 to $15,600 for local services taxes exceeding $52.
- Limits the local services tax rate to $156 for political subdivisions levying the tax at rates exceeding $52.
- Allows political subdivisions to exempt individuals with low earned income and net profits from the local services tax.
Who is affected
- Local governments (cities, boroughs, townships, school districts)
- Taxpayers subject to local taxes
- Low-income individuals and businesses
- Residents of Pennsylvania
Notable changes
- Increases the income threshold for local services tax exemptions.
- Sets specific rate limits for the local services tax.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Ismail Smith-Wade-El
Cosponsors
Benjamin Sanchez
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