This bill would allow Pennsylvania Counties to enact a 1% sales tax that would broaden the tax base and give some much needed tax relief to the Property Owners, and working people. The following were amendments made to the bill.

This Bill is being supported by: PA AFL-CIO, PA Fraternal Order of Police, PA Firefighters, AFSCME, 10,000 Friends, PA School Boards Association, and the PA League of Cities and Municipalities.

The new amendment would clarify that the revenues created by a 1% optional county sales tax would be distributed as follows:

1. 50% would be directed to school districts for a dollar for dollar reduction in school property taxes.

2. 25% would be directed to municipalities. If the municipality had a severely or moderately distressed pension pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, 100% of the revenues received by a municipality must be expended to pay any amounts of the municipality's minimum municipal obligation(s) pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. Any municipality's general funds paid to its pension plan(s) which have been replenished by the proceeds generated from the act must be used to maintain core services. If the municipality has a minimally distressed municipal pension system, 100% of the revenues received must be used for core services.

3. 25% would be directed to counties. The revenues received by counties must be used to maintain core services.