An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in local taxes, further providing for delegation of taxing powers and restrictions thereon and for limitations on rates of specific taxes.

This bill amends Pennsylvania's Local Tax Enabling Act to increase the maximum allowable rate for local services taxes from $52 to $156 per year. It also grants political subdivisions the authority to exempt residents with low income from this tax, requiring exemptions for those earning under $12,000 if the tax rate exceeds $10, and for those earning under $15,600 if the rate exceeds $52. The changes directly affect cities, boroughs, townships, school districts, and other local governments that levy these taxes, as well as the residents who pay them. The legislation is set to take effect 60 days after it is passed.