PRINTER'SH0178B0137A00292 LKK:EJH 04/24/23 #90 A00292 AMENDMENTS TO HOUSE BILL NO.

137178 THESponsor: GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

178REPRESENTATIVE 2023SAMUELSON INTRODUCEDPrinter's BYNo. PASHINSKI, HARKINS, SANCHEZ, HILL-EVANS, MADDEN, MARCH 8, 2023OS, GALLOWAY, DEASY, STURLA, PROBST AND HADDOCK, REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2023 AN ACT Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), entitled "An act providing for taxation by school districts, for the State funds formula, for tax relief in first class cities, for school district choice and voter participation, for other school district options and for a task force on school cost reduction;

making137 anAmend appropriation;Bill, page 2, line 29, by striking out "rebate" and inserting reduction Amend Bill, page 3, line 13, by striking out "REBATE" and inserting REDUCTION Amend Bill, page 3, lines 16 and 17, by striking out "the gaming industry" and inserting gaming revenue Amend Bill, page 3, line 20, by striking out "tax increase or additional tax reduction" and inserting action taken Amend Bill, page 3, line 23, by striking out "2022" and inserting 2023 2023/90LKK/HB0178A00292 - 1 -

prohibiting prior authorized taxation;

providing for installment payment of taxes;

restricting the power of and making related repeals," in preliminary provisions,xes;

further providing for definitions;

and, in taxation by school districts, further providing for school district tax notices.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1.

Section 102 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is amended by adding a definition to read:

Section 102.

Definitions.

The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:

* * * "Conspicuous." A term, written, displayed or presented in a manner that a reasonable person against which the term is to operate should have noticed.

Conspicuous terms shall include the following:

(1) A heading in capitals:

(i) greater in size than the surrounding text;

and (ii) in contrasting type, font or color to the surrounding text of lesser size.

(2) Language in the body of a record or display:

(i) greater in size than the surrounding text;

(ii) in contrasting type or font to the surrounding text of the same size;

(iii) in black type against a solid yellow background;

and (iv) set off from surrounding text of the same size by symbols or other marks that call attention to the language.

* * * Section 2.

Section 343 of the act is amended to read:

Section 343.

School district tax notices.

(a) Tax notice.--A school district that implements homestead and farmstead exclusions shall itemize the homestead and farmstead exclusion on tax bills sent to homestead and farmstead owners, indicating the original amount of tax liability, the amount of the exclusion and the net amount of tax due after the exclusion is applied.

The tax bill shall be easily understandable and include a notice pursuant to subsection (b).

(b) Notice of [property tax relief] State Gaming Fund tax rebate.--A school district that implements homestead and farmstead exclusions shall include with the homestead or 20230HB0178PN0137 - 2 - farmstead owner's tax bill a notice that the tax bill includes a homestead or farmstead exclusion in the amount identified under subsection (a).

The notice shall at a minimum be conspicuous and take the following form:

[NOTICE OF PROPERTY TAX RELIEF Your enclosed tax bill includes a tax reduction for your homestead and/or farmstead property.

As an eligible homestead and/or farmstead property owner, you have received tax relief through a homestead and/or farmstead exclusion which has been provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennsylvania General Assembly designed to reduce your property taxes.] STATE GAMING FUND TAX REBATE Your enclosed tax bill includes a tax reduction of (amount of exclusion) for your property.

You received this tax relief through a homestead and/or farmstead exclusion funded by the gaming industry and provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennsylvania General Assembly designed to reduce your property taxes.

This reduction is separate from any tax increase or additional tax reduction by your school district.

Section 3.

The amendment of sections 102 and 343 of the act shall apply to taxable years beginning after December 31, 2022.

Section 4.