PENNSYLVANIA, April 28 - PRINTER'S NO. 671

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

671

Session of

2023

INTRODUCED BY FARRY, LAUGHLIN, PENNYCUICK AND MARTIN,

APRIL 28, 2023

REFERRED TO FINANCE, APRIL 28, 2023

AN ACT

Amending the act of December 31, 1965 (P.L.1257, No.511),

entitled "An act empowering cities of the second class,

cities of the second class A, cities of the third class,

boroughs, towns, townships of the first class, townships of

the second class, school districts of the second class,

school districts of the third class and school districts of

the fourth class including independent school districts, to

levy, assess, collect or to provide for the levying,

assessment and collection of certain taxes subject to maximum

limitations for general revenue purposes; authorizing the

establishment of bureaus and the appointment and compensation

of officers, agencies and employes to assess and collect such

taxes; providing for joint collection of certain taxes,

prescribing certain definitions and other provisions for

taxes levied and assessed upon earned income, providing for

annual audits and for collection of delinquent taxes, and

permitting and requiring penalties to be imposed and

enforced, including penalties for disclosure of confidential

information, providing an appeal from the ordinance or

resolution levying such taxes to the court of quarter

sessions and to the Supreme Court and Superior Court,"

further providing for title of act; providing for local taxes

in cities of the first class, for prohibition of tax on

certain individuals and for reimbursement of taxes; and

making repeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The title of the act of December 31, 1965

(P.L.1257, No.511), known as The Local Tax Enabling Act, is

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