Struck = removed from the bill ·
added = the amendment's new text.
PRIORS1216B2038A07911 PRINTER'SLKK:JSL NOS.11/18/20 #90 A07911 AMENDMENTS TO SENATE BILL NO.
1784,1216 1899,Sponsor: 1950, PRINTER'S NO.
2126SENATOR THECORMAN GENERALPrinter's ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of 2020 No.
INTRODUCED2038 BYAmend LANGERHOLC,Bill, STEFANO,page MENSCH,1, PHILLIPS-HILL,line J.6, by inserting after "REQUIREMENTS" , for special provisions applicable to the Keystone Exams, graduation requirements and alternative competency assessment and for Special Education Funding Commission Amend Bill, page 1, lines 12 through 14, by striking out "AND, IN SCHOOL HEALTH SERVICES," in line 12 and all of lines 13 and 14 and inserting in terms and courses of study, further providing for pandemic of 2020;
WARD,and, AUMENT,in PITTMAN,educational REGAN,tax BROWNE,credits, TARTAGLIONE,further KILLION,providing SABATINA,for VOGEL,limitations. SCAVELLO, BOSCOLA, COLLETT, BLAKE, SANTARSIERO, BAKER, IOVINO, MUTH, BREWSTER, HUGHES AND MASTRIANO, JUNE 19, 2020 AMENDMENTS TO HOUSE AMENDMENTS, IN SENATE, NOVEMBER 18, 2020 AN ACT Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An act relating to the public school system, including certain provisions applicable as well to private and parochial schools;
amending,Amend revising,Bill, consolidatingpage and2, changingline the12, lawsby relatingstriking thereto,"out in"STATE preliminaryOR provisions,LOCAL" furtherAmend providingBill, forpage Keystone2, Examsby andinserting graduationbetween requirements,lines FOR16 <--and GRADUATION17 REQUIREMENTSSection AND2. ALTERNATIVE COMPETENCY ASSESSMENT AND FOR SPECIAL EDUCATION FUNDING COMMISSION;
inThe certificationact ofis teachers,amended furtherby providingadding fora instructionalsection certificate grade spans and age levels and duties of department and providing for special provisions applicable to 2020-2021read: school year;
inSection pupils121.1. and attendance, providing for nonpublic school transportation for 2020-2021 school year;
and,Special inProvisions Applicable to the Keystone Exams, Graduation Requirements and Alternative Competency Assessment.--For the 2019-2020 school healthyear services,and <--any furthersubsequent providingschool foryear confidentiality,in transferencewhich the Federal Government has waived the testing and removalaccountability requirements of healththe records.Elementary and Secondary Education Act of 1965 (Public Law 89-10, 20 U.S.C.
IN§ TERMS6301 ANDet COURSESseq.), OFas STUDY,amended <--by FURTHERthe PROVIDINGEvery FORStudent PANDEMICSucceeds OFAct 2020;(Public Law 114-95, 129 Stat.
AND,1802), INany EDUCATIONALstudent TAXwho CREDITS,completed FURTHERa PROVIDINGcourse FORin LIMITATIONS.an academic content area associated with a Keystone Exam shall not be required to take the Keystone Exam related to that course and shall be deemed proficient for purposes of sections 121 and 2604-B(b)(2)(v) and 22 Pa.
TheCode General§ Assembly4.24 of(relating to high school graduation requirements), provided that the Commonwealthstudent demonstrates successful completion of Pennsylvanialocally herebyestablished, enactsgrade-based asrequirements follows:for the academic content areas associated with each Keystone Exam.
Section 1.2.1.
Section 121(b)(1)122(k)(2) of the actact, ofamended MarchJune 10,5, 19492020 (P.L.30,(P.L.223, No.14),No.30), known as the Public School Code of 1949, is amended to read:
Section 121.122.
KeystoneSpecial ExamsEducation andFunding GraduationCommission.--* Requirements.--** * (k) * (b)* * 2020/90LKK/SB1216A07911 - 1 - (2) The followingcommission shall apply:be reconstituted not later than August 15, 2019, and shall issue the report to the recipients listed in subsection (i)(5) not later than [September 30, 2020] June 30, 2021.
(1)The Notwithstandingcommission sectionshall 2604-B(b)(2)(v),limit 22the Pa.scope of the review provided for under this subsection to only the provision of special education payments to school districts by the Commonwealth through the funding formula contained in section 2509.5.
Code* §* 4.24* (relatingAmend toBill, highpage school2, graduationline requirements),17, 4.51by (relatingstriking toout State"2" assessmentand system)inserting or3 4.51cAmend (relatingBill, topage project-based3, assessment)line or3, anyby statutestriking orout regulation"3" toand theinserting contrary,4 theAmend useBill, ofpage the4, Keystoneby Examsinserting asbetween alines State20 orand local21 <--(5) graduationExtend requirementan oremergency aspermit aissued benchmarkunder for22 thePa. need for participation in a project-based assessment shall be delayed until the [2021-2022] 2022-2023 school year.
*Code *§ *49.31 SECTION(relating 2.to criteria for eligibility) during the 2020- 2021 school year at the request of a school entity that employs an emergency permit holder when an employe is unable to complete the requirements associated with the permit because the program credits or assessment could not be completed or scheduled.
THEThe ACTextended ISemergency AMENDEDpermit BYshall ADDINGexpire Aone SECTIONyear TOfrom READ:the date of extension.
<-- SECTION 121.1.
SPECIAL PROVISIONS APPLICABLE TO THE KEYSTONE EXAMS, GRADUATION REQUIREMENTS AND ALTERNATIVE COMPETENCY ASSESSMENT.--FOR THE 2019-2020 SCHOOL YEAR AND ANY SUBSEQUENT SCHOOL YEAR IN WHICH THE FEDERAL GOVERNMENT HAS WAIVED THE TESTING AND ACCOUNTABILITY REQUIREMENTS OF THE ELEMENTARY AND SECONDARY EDUCATION ACT OF 1965 (PUBLIC LAW 89-10, 20 U.S.C.
§ 6301 ET SEQ.), AS AMENDED BY THE EVERY STUDENT SUCCEEDS ACT (PUBLIC LAW 114-95, 129 STAT.
1802), ANY STUDENT WHO COMPLETED A COURSE IN AN ACADEMIC CONTENT AREA ASSOCIATED WITH A KEYSTONE EXAM SHALL NOT BE REQUIRED TO TAKE THE KEYSTONE EXAM RELATED TO THAT COURSE AND SHALL BE DEEMED PROFICIENT FOR PURPOSES OF SECTIONS 121 AND 2604-B(B)(2)(V) AND 22 PA.
CODE § 4.24 (RELATING TO HIGH SCHOOL GRADUATION REQUIREMENTS), PROVIDED THAT THE STUDENT DEMONSTRATES SUCCESSFUL COMPLETION OF LOCALLY ESTABLISHED, GRADE-BASED REQUIREMENTS FOR THE ACADEMIC CONTENT AREAS ASSOCIATED WITH EACH KEYSTONE EXAM.
SECTION 2.1.
SECTION 122(K)(2) OF THE ACT, AMENDED JUNE 5, 20200SB1216PN2126 - 2 - 2020 (P.L.223, NO.30), IS AMENDED TO READ:
SECTION 122.
SPECIAL EDUCATION FUNDING COMMISSION.--* * * (K) * * * (2) THE COMMISSION SHALL BE RECONSTITUTED NOT LATER THAN AUGUST 15, 2019, AND SHALL ISSUE THE REPORT TO THE RECIPIENTS LISTED IN SUBSECTION (I)(5) NOT LATER THAN [SEPTEMBER 30, 2020] JUNE 30, 2021.
THE COMMISSION SHALL LIMIT THE SCOPE OF THE REVIEW PROVIDED FOR UNDER THIS SUBSECTION TO ONLY THE PROVISION OF SPECIAL EDUCATION PAYMENTS TO SCHOOL DISTRICTS BY THE COMMONWEALTH THROUGH THE FUNDING FORMULA CONTAINED IN SECTION 2509.5.
* * * Section 2 3.
Section 1202.1(a) of the act is amended by <-- adding a paragraph to read:
Section 1202.1.
Instructional Certificate Grade Spans and Age Levels and Duties of Department.--(a) The following shall apply to special education certificates:
* * * (1.1) Notwithstanding paragraph (1), a teacher preparation program may permit an individual enrolled at an institution of higher education or in an approved alternative preparation program prior to December 31 2021, and who remains continuously enrolled to complete the program for the grade level limitations provided under 22 Pa.
Code § 49.85(a) and (b).
The department may issue the appropriate Special Education-PK-8 or Special Education-7-12 certificates to an applicant who completes the program and meets all other certification requirements.
* * * Section 3 4.
The act is amended by adding sections to read:
<-- Section 1207.4.
Special Provisions Applicable to 2020-2021 20200SB1216PN2126 - 3 - School Year.--(a) Beginning on the effective date of this subsection and notwithstanding any other provision of law to the contrary, the Secretary of Education may do any or all of the following:
(1) Waive the requirement to satisfactorily complete the assessment of basic skills required under section 1207.3 and 22 Pa.
Code § 49.18(c) (relating to assessment) during the 2020- 2021 school year.
(2)Amend IssueBill, apage temporary4, provisionalline certificate21, toby anstriking educatorout who"(5)" hasand completedinserting a(6) preparationAmend programBill, andpage meets5, lines 14 through 24, by striking out "THE FOLLOWING PROVISIONS RELATING TO TESTING OF STUDENTS" in line 14, all requirementsof forlines certification15 exceptthrough the23 satisfactoryand completion"(2)" in line 24 Amend Bill, page 5, line 24, by striking out "SHALL" and inserting may Amend Bill, page 6, line 1, by inserting after "YEAR." This paragraph may not be construed to include the power of the assessmentsSecretary requiredof pursuantEducation to 22seek Pa.a waiver for future school years without legislative approval.
CodeAmend §Bill, 49.18(c)page because6, thelines assessments2 werethrough canceled30; or could not be scheduled.
Apage temporary7, provisionallines certificate1 issued2020/90LKK/SB1216A07911 under- this2 paragraph- shallthrough expire20; after one year of issuance and may be converted to a Level I Pennsylvania certificate upon submission of evidence of satisfactory completion of the required assessments to the Department of Education.
Thisby paragraphstriking shallout expireall of said lines on Junesaid 30,pages 2021.Amend Bill, page 7, lines 22 through 29, by striking out "ALTHOUGH THE CURRENT PROVISIONS OF" in line 22, all of lines 23 through 28 and "(B)" in line 29 Amend Bill, page 8, line 9, by striking out "(C)" and inserting (b) Amend Bill, page 8, lines 16 through 30;
(3)page Issue9, anlines exceptional1 casethrough permit20; for a professional employe at the request of a school entity that employs the professional employe who completed the final year of Level I Pennsylvania certificate validity in the 2019-2020 school year and who was unable to complete the assessment requirements for conversion to a Level II Pennsylvania certificate under 22 Pa.
Codeby §striking 49.18(a)(2)(iii)out becauseall theof assessmentssaid werelines canceledon orsaid couldpages notAmend beBill, scheduled.page 9, by inserting between lines 23 and 24 Section 5.
TheSection exceptional1501.8(a) caseof permitthe shallact, expireadded oneMarch year27, from2020 (P.L.62, No.13), is amended and the datesection ofis issuance.amended by adding a subsection to read:
ThisSection paragraph1501.8. shall expire June 30, 2021.
(4)Pandemic Issueof a2020.--(a) temporary[This] certificateExcept toas anprovided individualin whosubsection is(m.1), 20200SB1216PN2126this -section 4applies -only unable to complete the appropriate2019-2020 subjectschool matteryear testas fora areasresult otherof thanthe healthglobal andpandemic physicaldeclared education, cooperative education, all special education areas and additional areas as may be determined by the DepartmentWorld ofHealth EducationOrganization underon 22March Pa.11, 2020.
Code* §* 49.18(e)* when(m.1) theNotwithstanding Departmentsubsection of(a): Education determines that the relevant assessment has been canceled or could not be scheduled.
An(1) individualThe whofollowing providesapply evidenceto as required by the Department2020-2021 ofschool Educationyear indicatingas thata theresult individual attempted to access testing and was denied registration may be eligible for issuance of athe temporaryCOVID-19 certificatedisaster underemergency: this paragraph.
The(i) temporaryNotwithstanding certificatethe shallprovisions expireof onethis yearact, froma theschool dateentity ofshall issuancereceive anda maypupil betransportation convertedsubsidy topayment aequal fullto instructionalthe certificategreater byof providingthe proofamount ofcalculated satisfactoryfor achievementreimbursement onor the requiredamount testallocated to the Departmentschool ofentity Education.for the prior school year.
This(ii) paragraphTo receive a pupil transportation subsidy payment equal to the amount allocated to the school entity for the prior school year, a school entity that contracts for school bus transportation services shall expirepay Junethe 30,school 2021.bus transportation contractor for the school year in an amount that the school bus transportation contractor would have received from the school entity had school bus transportation services not been so affected by the COVID-19 disaster emergency minus the amount of any variable costs provided the school bus transportation contractor certifies the variable costs to the school district.
(5)(iii) EXTENDThe ANDepartment EMERGENCYof PERMITEducation ISSUEDshall UNDERdevelop 22and PA.publish guidelines on variable costs in consultation with the Pennsylvania Association of School Business Officials, the Pennsylvania School Boards Association and the Pennsylvania School Bus Association within thirty (30) days of the effective date of this paragraph.
CODE2020/90LKK/SB1216A07911 §- <--3 49.31- (RELATING(2) TOFor CRITERIAthe FORpurposes ELIGIBILITY)of DURINGthis THEsubsection, 2020-the 2021term SCHOOL"variable YEARcosts" ATmeans THEthe REQUESTdifference OFbetween Acosts SCHOOLfor ENTITYlabor, THATfuel, EMPLOYStolls, ANmaintenance EMERGENCYand PERMITother HOLDERexpenses WHENas ANdetermined EMPLOYEby ISthe UNABLEdepartment TOduring COMPLETEnormal THEoperations REQUIREMENTSof ASSOCIATEDschool WITHbus THEtransportation PERMITand BECAUSEthose THEsame PROGRAMcosts CREDITSduring ORthe ASSESSMENTCOVID-19 COULDdisaster NOTemergency. BE COMPLETED OR SCHEDULED.
THE* EXTENDED* EMERGENCY* PERMITSection SHALL6. EXPIRE ONE YEAR FROM THE DATE OF EXTENSION.
THISSection PARAGRAPH2006-B(d) SHALLof EXPIREthe JUNEact 30,is 2021.amended and the section is amended by adding a subsection to read:
(5)Section (6)2006-B. The following provisions relating to testing shall <-- apply:
(i)Limitations. The Secretary of Education may waive the NIMS assessment and the NOCTI exam on a school-wide basis or for a specific career and technical education program provided by a school entity based on the recommendations of directors of career and technical education programs under 22 Pa.
Code* Ch.* * (d) Use.--[A] Subject to subsection (d.1), a tax credit not used by the applicant in the taxable year the contribution was made or in the year designated by the shareholder, member or partner to whom the credit was transferred under section 2005- B(e) may not be carried forward or carried back and is not refundable or transferable.
339(d.1) (relatingPandemic 20200SB1216PN2126relief.-- -(1) 5A -tax credit awarded to vocationala education).business firm during the 2020-2021 or 2021-2022 fiscal year that cannot be used by the business firm during the fiscal year in which awarded may be carried forward and used during the two taxable years following the taxable year in which the tax credit was awarded.
The(2) recommendationsTax credits that are carried forward under this subsection shall accountnot fordiminish the lengthtotal amount of timetax credits that may otherwise be awarded to a careerbusiness andfirm technicalunder centersection was2005-B openor forthat in-personmay studentbe instructionawarded andto theall subjectbusiness matterfirms ofin the programaggregate affected.under subsection (a).
(ii)* The* Secretary* ofAmend EducationBill, shallpage waive9, theline requirement24, toby includestriking performanceout data"5" otherwiseand requiredinserting under7 section2020/90LKK/SB1216A07911 1123(b)(1)(ii)- in4 a- professional employe's performance rating under section 1123.
(b) Beginning on the effective date of this subsection and notwithstanding any other provision of law to the contrary, the deadline by which any paraprofessional employed by a school entity as of March 13, 2020, must satisfy staff development activity hour requirements under 22 Pa.
Code § 14.105 (relating to personnel) shall be extended until June 30, 2021.
This subsection shall expire one year from the effective date of this subsection.
(c) The following provisions relating to testing of students <-- shall apply:
(1) Notwithstanding section 2604-B(b)(2)(v) or 22 Pa.
Code § 4.24 (relating to high school graduation requirements), 4.51 (relating to State assessment system) or 4.51c (relating to project-based assessment), or any statute or regulation to the contrary, the use of the Keystone Exams as a State or local graduation requirement or as a benchmark for the need for participation in a project-based assessment shall be delayed until the 2022-2023 school year.
(2) The Secretary of Education shall MAY apply to the United <-- States Department of Education for a waiver of the testing and accountability requirements of the Elementary and Secondary Education Act of 1965 (Public Law 89-10, 20 U.S.C.
§ 6301 et 20200SB1216PN2126 - 6 - seq.), as amended by the Every Student Succeeds Act (Public Law 114-95, 129 stat.
1802), if the United States Department of Education provides an opportunity to apply for such a waiver for the 2020-2021 school year.
THIS PARAGRAPH MAY NOT BE CONSTRUED <-- TO INCLUDE THE POWER OF THE SECRETARY OF EDUCATION TO SEEK A WAIVER FOR FUTURE SCHOOL YEARS WITHOUT LEGISLATIVE APPROVAL.
(3) For the 2019-2020 school year and any subsequent school <-- year in which the Federal Government has waived the testing and accountability requirements of the Elementary and Secondary Education Act of 1965, as amended by the Every Student Succeeds Act, any student who completed a course in an academic content area associated with a Keystone Exam shall not be required to take the Keystone Exam related to that course and shall be deemed proficient for purposes of sections 121 and 2604-B(b)(2) (v) and 22 Pa.
Code § 4.24, provided the student demonstrates successful completion of locally established, grade-based requirements for the academic content areas associated with each Keystone Exam.
(4) Notwithstanding the provisions of 22 Pa.
Code § 4.4(d) (3) (relating to general policies), a parent or guardian of a student enrolled in the 2019-2020 or 2020-2021 school year in a grade or course in an academic content area for which an assessment is typically required may elect to opt-out of the assessment.
The following shall apply:
(i) A parent or guardian who elects to opt-out of an assessment under this paragraph shall not be required to adhere to the procedures set forth under 22 Pa.
Code § 4.4(d)(4).
(ii) Within thirty (30) days of the effective date of this paragraph, a school entity shall notify its students and their parents or guardians that the parents or guardians may opt-out 20200SB1216PN2126 - 7 - of an assessment under this paragraph.
(iii) A parent or guardian of a student who elects to opt- out of an assessment under this paragraph shall notify a school entity in writing of the decision to opt-out of the assessment.
(iv) A school entity may not impose negative consequences on a student, including, but not limited to, the denial of a high school diploma, based solely on the decision of the student's parent or guardian to opt-out of an assessment under this paragraph.
(v) A school entity or an employe of the school entity may not encourage a parent or guardian of a student to opt-out of an assessment under this paragraph or penalize a student or the student's parent or guardian for opting-out of an assessment under this paragraph.
Nothing in this subparagraph shall be construed to prohibit a school entity or an employe of the school entity from communicating with students or their parents or guardians regarding the option to opt-out of an assessment under this paragraph.
(vi) For the purposes of this paragraph, the term "assessment" shall include the Pennsylvania System of School Assessment test, a Keystone Exam or a test established by statute, regulation or the State Board of Education in accordance with section 2603-B or 2604-B, 22 Pa.
Code § 4.51 or the Every Student Succeeds Act (Public Law 114-95, 129 Stat.
1802).
Section 1361.1.
Nonpublic School Transportation for 2020- 2021 School Year.--(a) Although the current provisions of <-- section 1361 require school districts to provide for the transportation of students enrolled in nonpublic schools not operated for profit, the purpose of this section is to clarify 20200SB1216PN2126 - 8 - the current provisions of this article relating to the transportation of the students during the 2020-2021 school year during the COVID-19 disaster emergency.
(b) As it relates to the provision of transportation for nonpublic schools for the 2020-2021 school year, if transportation was provided during the 2019-2020 school year for pupils of nonpublic schools under section 1361(1), the board of school directors shall provide pupils of nonpublic school transportation on the dates and periods that the nonpublic school is in session according to the school calendar officially adopted by the nonpublic school whether or not transportation is provided on those dates and periods to students attending schools of the district.
(c) (B) As used in this section, the following words and <-- phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
"COVID-19 disaster emergency." The proclamation of disaster emergency issued by the Governor on March 6, 2020, published at 50 Pa.B.
1644 (March 21, 2020), and any renewal of the proclamation of disaster emergency.
Section 4.
Section 1409 of the act is amended by adding a <-- subsection to read:
Section 1409.
Confidentiality, Transference and Removal of Health Records.--* * * (d) The following apply:
(1) The Department of Health or the local board or department of health shall report to a school entity any positive or presumptive case of COVID-19 that occurs in a student or an employee of a school entity, in a provider of services or contractor who works at the school entity or in an 20200SB1216PN2126 - 9 - individual who volunteers at the school entity, including any individual who coaches or advises an extracurricular activity sponsored by the school entity.
Within twenty-four (24) hours of receipt of the information of a positive case of COVID-19 in an employee, a student, a contractor or a volunteer of the school entity under this paragraph, the school entity shall notify employees, contractors, volunteers and the parents of the students who work, volunteer or receive instruction in the same school building or on the same school property as the COVID-19- positive employee, contractor, volunteer or student of the existence of the COVID-19-positive employee, contractor, volunteer or student.
The school entity shall provide educational support to students who are not permitted to receive instruction at the school entity due to a positive or presumptive case of COVID-19 within the school entity.
(2) As used in this subsection, the following words and phrases shall have the meanings given to them in this paragraph:
"COVID-19" means the novel coronavirus as identified in the proclamation of disaster emergency issued by the Governor on March 6, 2020, published at 50 Pa.B.
1644 (March 21, 2020), and any renewal of the state of disaster emergency.
"Local board or department of health" has the meaning given in section 2(f) of the act of April 23, 1956 (1955 P.L.1510, No.500), known as the "Disease Prevention and Control Law of 1955." "School entity" means any school district, intermediate unit, career and technical center, charter school, regional charter school, cyber charter school, private or nonpublic school.
SECTION 5.
SECTION 1501.8(A) OF THE ACT, ADDED MARCH 27, <-- 2020 (P.L.62, NO.13), IS AMENDED AND THE SECTION IS AMENDED BY 20200SB1216PN2126 - 10 - ADDING A SUBSECTION TO READ:
SECTION 1501.8.
PANDEMIC OF 2020.--(A) [THIS] EXCEPT AS PROVIDED IN SUBSECTION (M.1), THIS SECTION APPLIES ONLY TO THE 2019-2020 SCHOOL YEAR AS A RESULT OF THE GLOBAL PANDEMIC DECLARED BY THE WORLD HEALTH ORGANIZATION ON MARCH 11, 2020.
* * * (M.1) NOTWITHSTANDING SUBSECTION (A):
(1) THE FOLLOWING APPLY TO THE 2020-2021 SCHOOL YEAR AS A RESULT OF THE COVID-19 DISASTER EMERGENCY:
(I) NOTWITHSTANDING THE PROVISIONS OF THIS ACT, A SCHOOL ENTITY SHALL RECEIVE A PUPIL TRANSPORTATION SUBSIDY PAYMENT EQUAL TO THE GREATER OF THE AMOUNT CALCULATED FOR REIMBURSEMENT OR THE AMOUNT ALLOCATED TO THE SCHOOL ENTITY FOR THE PRIOR SCHOOL YEAR.
(II) TO RECEIVE A PUPIL TRANSPORTATION SUBSIDY PAYMENT EQUAL TO THE AMOUNT ALLOCATED TO THE SCHOOL ENTITY FOR THE PRIOR SCHOOL YEAR, A SCHOOL ENTITY THAT CONTRACTS FOR SCHOOL BUS TRANSPORTATION SERVICES SHALL PAY THE SCHOOL BUS TRANSPORTATION CONTRACTOR FOR THE SCHOOL YEAR IN AN AMOUNT THAT THE SCHOOL BUS TRANSPORTATION CONTRACTOR WOULD HAVE RECEIVED FROM THE SCHOOL ENTITY HAD SCHOOL BUS TRANSPORTATION SERVICES NOT BEEN SO AFFECTED BY THE COVID-19 DISASTER EMERGENCY MINUS THE AMOUNT OF ANY VARIABLE COSTS PROVIDED THE SCHOOL BUS TRANSPORTATION CONTRACTOR CERTIFIES THE VARIABLE COSTS TO THE SCHOOL DISTRICT.
(III) THE DEPARTMENT OF EDUCATION SHALL DEVELOP AND PUBLISH GUIDELINES ON VARIABLE COSTS IN CONSULTATION WITH THE PENNSYLVANIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, THE PENNSYLVANIA SCHOOL BOARDS ASSOCIATION AND THE PENNSYLVANIA SCHOOL BUS ASSOCIATION WITHIN THIRTY (30) DAYS OF THE EFFECTIVE DATE OF THIS PARAGRAPH.
20200SB1216PN2126 - 11 - (2) FOR THE PURPOSES OF THIS SUBSECTION, THE TERM "VARIABLE COSTS" MEANS THE DIFFERENCE BETWEEN COSTS FOR LABOR, FUEL, TOLLS, MAINTENANCE AND OTHER EXPENSES AS DETERMINED BY THE DEPARTMENT DURING NORMAL OPERATIONS OF SCHOOL BUS TRANSPORTATION AND THOSE SAME COSTS DURING THE COVID-19 DISASTER EMERGENCY.
* * * SECTION 6.
SECTION 2006-B(D) OF THE ACT IS AMENDED AND THE SECTION IS AMENDED BY ADDING A SUBSECTION TO READ:
SECTION 2006-B.
LIMITATIONS.
* * * (D) USE.--[A] SUBJECT TO SUBSECTION (D.1), A TAX CREDIT NOT USED BY THE APPLICANT IN THE TAXABLE YEAR THE CONTRIBUTION WAS MADE OR IN THE YEAR DESIGNATED BY THE SHAREHOLDER, MEMBER OR PARTNER TO WHOM THE CREDIT WAS TRANSFERRED UNDER SECTION 2005- B(E) MAY NOT BE CARRIED FORWARD OR CARRIED BACK AND IS NOT REFUNDABLE OR TRANSFERABLE.
(D.1) PANDEMIC RELIEF.-- (1) A TAX CREDIT AWARDED TO A BUSINESS FIRM DURING THE 2020-2021 OR 2021-2022 FISCAL YEAR THAT CANNOT BE USED BY THE BUSINESS FIRM DURING THE FISCAL YEAR IN WHICH AWARDED MAY BE CARRIED FORWARD AND USED DURING THE TWO TAXABLE YEARS FOLLOWING THE TAXABLE YEAR IN WHICH THE TAX CREDIT WAS AWARDED.
(2) TAX CREDITS THAT ARE CARRIED FORWARD UNDER THIS SUBSECTION SHALL NOT DIMINISH THE TOTAL AMOUNT OF TAX CREDITS THAT MAY OTHERWISE BE AWARDED TO A BUSINESS FIRM UNDER SECTION 2005-B OR THAT MAY BE AWARDED TO ALL BUSINESS FIRMS IN THE AGGREGATE UNDER SUBSECTION (A).
* * * Section 5 7.
This act shall take effect as follows:
<-- 20200SB1216PN2126 - 12 - (1) The amendment of section 1202.1(a) shall take effect in 60 days.
(2) The remainder of this act shall take effect immediately.
20200SB1216PN2126 - 13 -