Repealing provisions relating to inheritance tax; in procedure and administration, further providing for petition for reassessment; and, in governmental obligations, further providing for taxability of government obligations.
Further providing for definitions, for proposed regulations and procedures for review and for final-form regulations and final-omitted regulations and procedures for review; providing for regulations deemed withdrawn; further providing for procedures for subsequent review of disapproved final-form or final-omitted regulations; and providing for concurrent resolution required for economically significant regulations.
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.