An Act amending Title 8 (Boroughs and Incorporated Towns) of the Pennsylvania Consolidated Statutes, in taxation and finance, further providing for tax levy.

This law allows Pennsylvania boroughs to collect a special tax of up to three mills to fund fire protection services, including purchasing equipment, building firehouses, and hiring firefighters. The bill permits boroughs to use up to one mill of these funds for paying firefighter salaries and benefits, though the local council can choose to waive this limit. If a borough wants to set the tax rate higher than three mills, it must first ask the voters to approve the increase through an election.