Eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.
Amending the act of November 27, 2019 (P.L.667, No.92), entitled "An act abolishing numerous State authorities, boards, commissions, committees, councils and representatives; and making related repeals," further providing for State authorities, boards, commissions, committees, councils and representatives abolishment; providing for composition of Pennsylvania Human Relations Commission, for transfer of duties and for duty of Secretary of the Commonwealth relating to Interstate Rail Passenger Advisory Council Compact; further providing for repeals; and abrogating an executive order.
Further providing for definitions, for occupations and establishments, for employment of minors in a performance and for duties of employer; repealing provisions relating to work permit; and further providing for administration and for newspaper delivery.
In abortion, further providing for legislative intent, providing for fetal heartbeat examination and further providing for medical consultation and judgment and for abortion on unborn child of 24 or more weeks gestational age; and making an editorial change.
In educational tax credits, further providing for definitions and providing for compliance with Federal tax credit for contributions to scholarship organizations.
In criminal homicide, repealing provisions relating to the offense of drug delivery resulting in death; in assault, providing for the offense of drug delivery resulting in death or serious bodily injury; in arson, criminal mischief and other property destruction, further providing for additional fine for arson committed for profit; in wiretapping and electronic surveillance, further providing for definitions; in limitation of time, further providing for no limitation applicable and for other offenses; and, in sentencing, further providing for sentences for second and subsequent offenses.
In firearms and other dangerous articles, repealing provisions relating to firearms not to be carried without a license, providing for license not required, repealing provisions relating to carrying firearms on public streets or public property in Philadelphia, further providing for prohibited conduct during emergency, providing for sportsman's firearm permit, further providing for licenses and for antique firearms and repealing provisions relating to proof of license and exception; and making editorial changes.