Table 3. Potential Impact of Act 24 on Earned Income Tax Rates (if in effect in 1998-1999)

(school districts NOT listed did not use the Occupation Tax in 1998-99)

NOTE THAT BECAUSE THESE ESTIMATES ARE BASED UPON DATA FROM SEVERAL YEARS AGO (WHICH IS THE MOST RECENT STATEWIDE INFORMATION AVAILABLE), THESE SHOULD BE VIEWED AS APPROXIMATIONS.  CONTACT YOUR SCHOOL DISTRICT FOR THE MOST ACCURATE ESTIMATE.

COUNTY

Potential Earned Income Tax Rate Increase

ADAMS COUNTY

BERMUDIAN SPRINGS SD

0.70%

CONEWAGO VALLEY SD

0.50

FAIRFIELD AREA SD

0.55

GETTYSBURG AREA SD

0.55

LITTLESTOWN AREA SD

0.50

UPPER ADAMS SD

0.55

ALLEGHENY COUNTY

DUQUESNE CITY SD

0.05

EAST ALLEGHENY SD

0.00

MOON AREA SD

0.00

PENN HILLS SD

0.00

SOUTH FAYETTE TOWNSHIP SD

0.00

STEEL VALLEY SD

0.00

ARMSTRONG COUNTY

 

ARMSTRONG SD

0.15

LEECHBURG AREA SD

0.05

BEAVER COUNTY

ROCHESTER AREA SD

0.00

BEDFORD COUNTY

 

NORTHERN BEDFORD COUNTY SD

0.05

BERKS COUNTY

 

GOVERNOR MIFFLIN SD

0.00

KUTZTOWN AREA SD

0.00

BLAIR COUNTY

 

ALTOONA AREA SD

0.05

BELLWOOD-ANTIS SD

0.00

HOLLIDAYSBURG AREA SD

0.05

SPRING COVE SD

0.05

TYRONE AREA SD

0.15

BRADFORD COUNTY

 

ATHENS AREA SD

0.50

CANTON AREA SD

0.05

NORTHEAST BRADFORD SD

0.60

SAYRE AREA SD

0.40

TOWANDA AREA SD

0.25

TROY AREA SD

0.35

WYALUSING AREA SD

0.20

BUCKS COUNTY

 

COUNCIL ROCK SD

0.20

PENNRIDGE SD

0.40

QUAKERTOWN COMMUNITY SD

0.35

BUTLER COUNTY

 

MARS AREA SD

0.00

SENECA VALLEY SD

0.00

CAMBRIA COUNTY

 

FOREST HILLS SD

0.00

GREATER JOHNSTOWN SD

0.00 

PENN CAMBRIA SD

0.00

PORTAGE AREA SD

0.00

RICHLAND SD

0.00

CARBON COUNTY

 

LEHIGHTON AREA SD

0.50

PANTHER VALLEY SD

0.45

CENTRE COUNTY

 

BALD EAGLE AREA SD

0.35

BELLEFONTE AREA SD

0.40

PENNS VALLEY AREA SD

0.85

STATE COLLEGE AREA SD

0.45

CHESTER COUNTY

 

PHOENIXVILLE AREA SD

0.15

CLARION COUNTY

 

CLARION AREA SD

0.15

KEYSTONE SD

0.30

NORTH CLARION COUNTY SD

0.20

REDBANK VALLEY SD

0.05

UNION SD

0.30

CLEARFIELD COUNTY

 

GLENDALE SD

0.00

WEST BRANCH AREA SD

0.00

CLINTON COUNTY

 

KEYSTONE CENTRAL SD

0.45

COLUMBIA COUNTY

 

BENTON AREA SD

0.55

BERWICK AREA SD

0.05

BLOOMSBURG AREA SD

0.50

CENTRAL COLUMBIA SD

0.55

MILLVILLE AREA SD

0.40

SOUTHERN COLUMBIA AREA SD

0.70

CUMBERLAND COUNTY

 

BIG SPRING SD

0.60

CAMP HILL SD

0.85

CARLISLE AREA SD

0.50

CUMBERLAND VALLEY SD

0.50

EAST PENNSBORO AREA SD

0.55

MECHANICSBURG AREA SD

0.60

SHIPPENSBURG AREA SD

0.50

SOUTH MIDDLETON SD

0.50

DAUPHIN COUNTY

 

DERRY TOWNSHIP SD

0.40

HALIFAX AREA SD

0.70

HARRISBURG CITY SD

0.15

LOWER DAUPHIN SD

0.55

MIDDLETOWN AREA SD

0.60

MILLERSBURG AREA SD

0.80

STEELTON-HIGHSPIRE SD

0.40

SUSQUEHANNA TOWNSHIP SD

0.35

UPPER DAUPHIN AREA SD

0.70

ELK COUNTY

 

JOHNSONBURG AREA SD

0.30

RIDGWAY AREA SD

0.40

SAINT MARYS AREA SD

0.50

ERIE COUNTY

 

ERIE CITY SD

0.05

FORT LEBOEUF SD

0.05

GENERAL MCLANE SD

0.00

GIRARD SD

0.05

HARBOR CREEK SD

0.05

FAYETTE COUNTY

 

UNIONTOWN AREA SD

0.05

FRANKLIN COUNTY

 

CHAMBERSBURG AREA SD

0.05

WAYNESBORO AREA SD

0.10

FULTON COUNTY

 

CENTRAL FULTON SD

0.00

FORBES ROAD SD

0.05

HUNTINGDON COUNTY

 

JUNIATA VALLEY SD

0.10

INDIANA COUNTY

 

BLAIRSVILLE-SALTSBURG SD

0.40

HOMER-CENTER SD

0.40

INDIANA AREA SD

0.30

MARION CENTER AREA SD

0.35

PENNS MANOR AREA SD

0.25

PURCHASE LINE SD

0.15

UNITED SD

0.40

JEFFERSON COUNTY

 

BROCKWAY AREA SD

0.50

BROOKVILLE AREA SD

0.45

PUNXSUTAWNEY AREA SD

0.15

JUNIATA COUNTY

 

JUNIATA COUNTY SD

0.05

LACKAWANNA COUNTY

 

CARBONDALE AREA SD

0.00

DUNMORE SD

0.05

OLD FORGE SD

0.00

SCRANTON SD

0.05

VALLEY VIEW SD

0.00

LANCASTER COUNTY

 

MANHEIM TOWNSHIP SD

0.00

PENN MANOR SD

0.00

SOLANCO SD

0.60

WARWICK SD

0.15

LEBANON COUNTY

 

ANNVILLE-CLEONA SD

0.40

LEBANON SD

0.00

LUZERNE COUNTY

 

HANOVER AREA SD

0.00

NORTHWEST AREA SD

0.05

LYCOMING COUNTY

 

EAST LYCOMING SD

0.70

JERSEY SHORE AREA SD

0.60

LOYALSOCK TOWNSHIP SD

0.70

MONTGOMERY AREA SD

0.75

MONTOURSVILLE AREA SD

0.60

MUNCY SD

0.70

SOUTH WILLIAMSPORT AREA SD

0.55

MCKEAN COUNTY

 

KANE AREA SD

0.00

MERCER COUNTY

 

FARRELL AREA SD

0.00

GREENVILLE AREA SD

0.05

LAKEVIEW SD

0.00

REYNOLDS SD

0.00

SHARPSVILLE AREA SD

0.05

MIFFLIN COUNTY

 

MIFFLIN COUNTY SD

0.25

MONTGOMERY COUNTY

 

METHACTON SD

0.00

PERKIOMEN VALLEY SD

0.20

POTTSTOWN SD

0.05

MONTOUR COUNTY

 

DANVILLE AREA SD

0.60 

NORTHAMPTON COUNTY

BANGOR AREA SD

0.15

EASTON AREA SD

0.05

NAZARETH AREA SD

0.15

NORTHAMPTON AREA SD

0.20

PEN ARGYL AREA SD

0.35

NORTHUMBERLAND COUNTY

 

LINE MOUNTAIN SD

0.95

MILTON AREA SD

0.70

MOUNT CARMEL AREA SD

0.35

SHAMOKIN AREA SD

0.40

SHIKELLAMY SD

0.60

WARRIOR RUN SD

0.75

PERRY COUNTY

 

GREENWOOD SD

0.80

NEWPORT SD

0.55

SUSQUENITA SD

0.80

WEST PERRY SD

0.70

POTTER COUNTY

 

COUDERSPORT AREA SD

0.05

NORTHERN POTTER SD

0.20

SCHUYLKILL COUNTY

 

BLUE MOUNTAIN SD

0.25

MAHANOY AREA SD

0.15

MINERSVILLE AREA SD

0.20

NORTH SCHUYLKILL SD

0.15

PINE GROVE AREA SD

0.30

POTTSVILLE AREA SD

0.10

SAINT CLAIR AREA SD

0.10

SCHUYLKILL HAVEN AREA SD

0.30

SHENANDOAH VALLEY SD

0.20

TAMAQUA AREA SD

0.45

TRI-VALLEY SD

0.60

WILLIAMS VALLEY SD

0.65

SNYDER COUNTY

 

MIDD-WEST SD

0.85

SELINSGROVE AREA SD

1.05

SOMERSET COUNTY

 

BERLIN BROTHERSVALLEY SD

0.05

CONEMAUGH TOWNSHIP AREA SD

0.10

NORTH STAR SD

0.05

ROCKWOOD AREA SD

0.05

SOMERSET AREA SD

0.05

SUSQUEHANNA COUNTY

 

MOUNTAIN VIEW SD

0.10

TIOGA COUNTY

 

NORTHERN TIOGA SD

0.55

SOUTHERN TIOGA SD

0.65

WELLSBORO AREA SD

0.40 

UNION COUNTY

LEWISBURG AREA SD

0.90

MIFFLINBURG AREA SD

0.90 

VENANGO COUNTY

CRANBERRY AREA SD

0.05

TITUSVILLE AREA SD

0.05 

WASHINGTON COUNTY

CALIFORNIA AREA SD

0.05

MCGUFFEY SD

0.05

RINGGOLD SD

0.00

WASHINGTON SD

0.05

WESTMORELAND COUNTY

 

GREENSBURG SALEM SD

0.00

JEANNETTE CITY SD

0.05

MONESSEN CITY SD

*

NORWIN SD

0.00

PENN-TRAFFORD SD

0.05

YOUGH SD

0.00 

YORK COUNTY

DOVER AREA SD

0.25

EASTERN YORK SD

0.05

HANOVER PUBLIC SD

0.05

NORTHEASTERN YORK SD

0.05

NORTHERN YORK COUNTY SD

0.20

RED LION AREA SD

0.05

SOUTH EASTERN SD

0.05

SOUTH WESTERN SD

0.00

SOUTHERN YORK COUNTY SD

0.30

SPRING GROVE AREA SD

0.05

WEST SHORE SD

0.45

*missing data so calculations couldn’t be completed

   

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Act 24 Questions & Answers

If you have questions about Pennsylvania local taxes and local tax reform, contact Tim Kelsey or your local  Penn State Cooperative Extension office.

Webpage and content developed  by Tim Kelsey, Professor of Agricultural Economics, Department of Agricultural Economics and Rural Sociology, Penn State University