An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in taxation by school districts, further providing for public referendum requirements for increasing certain taxes.

SB 1192 requires Pennsylvania school districts to hold a public referendum for tax increases exceeding the annual index, beginning with the 2026-2027 fiscal year. It mandates that school boards submit specific tax increase proposals to voters at the election immediately preceding the new fiscal year, with approval requiring a majority vote. This directly affects school districts seeking to raise property or income taxes for public school funding, as well as voters in those districts who must approve such increases. The bill modifies existing referendum requirements under the Taxpayer Relief Act to ensure voter consent before certain tax hikes take effect.