PENNSYLVANIA, April 13 - ending June 30, 2026, less the annual debt service legally

obligated to be paid by the school district during the fiscal

year ending June 30, 2026. The maintenance and support of school

districts may include, but need not be limited to:

(1) A State tax on each separate sale at retail of tangible

personal property or services in this Commonwealth.

(2) A State tax on the receipt of income by every resident

individual, estate or trust.

(3) A local tax on the receipt of income by every resident

individual, estate or trust.

(4) A local tax on earned income and net profits.

(c) Under no circumstances may the General Assembly provide,

by general, local or special law, for a real property tax on a

homestead or farmstead.

(d) Except for taxes imposed under subsection (b)(3) and

(4), all proceeds from other taxes imposed under subsection (b),

shall be deposited into a separate fund in the State Treasury,

to be known as the Stabilization of Education Fund, and shall be

used for the purpose of the maintenance and support of school

districts required under subsection (a). The money in the fund

may not be diverted by transfer or otherwise to any other

purpose.

Section 2. (a) Upon the first passage by the General

Assembly of this proposed constitutional amendment, the

Secretary of the Commonwealth shall proceed immediately to

comply with the advertising requirements of section 1 of Article

XI of the Constitution of Pennsylvania and shall transmit the

required advertisements to two newspapers in every county in

which such newspapers are published in sufficient time after

passage of this proposed constitutional amendment.

20210SB0537PN0578 - 2 -

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