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Act 32 Resources

Changes in Local Earned Income Tax Collection Procedures: What All Employers Need to Know About Act 32.
Employer Instructions Withholding Remittance of Income Taxes Under Act 32
Act 32 of 2008
Centre County TCC Transition Steps
TCC Insurance Handout
- In another effort to meet all the needs for implementing Act 32 has established a new insurance product specifically designed to meet the needs of Tax Collection Committees. The package includes directors and officers as well as general liability protection for minimal cost. Act 32 Task Force counsel Clarence Kegel and PASBO staff have extensively reviewed insurance options for TCCs and believe the new insurance program will be beneficial and affordable for TCCs.
KKAG Act 32 Checklist
PASBO Implementation Packet
- The following is a menu of currently available sample documents prepared by Kegel Kelin Almy & Grimm LLP (KKAG) for consideration in implementing the Tax Collection Committee (TCC). TCCs should consult with legal counsel in determining which items to use, and appropriate modifications:
  - 1A. TCC Major Action Timeline/Checklist
  - 1B. Tax Planning Committee Timeline/Checklist
  - 2. TCC Delegate Appointment Resolution
  - 2A. TCC Non-Voting Delegate Appointment Resolution
  - 3. TCC Delegate Appointment Letter
  - 4. Taxing Authority Letter to County Concerning TCC Delegate Appointment
  - 5. PASBO Guidance: Act 32 Tax Collection Committee Delegates
  - 5A. County Resolution Establishing TCC Meeting
  - 6. County Notice to Taxing Authorities and Delegates of First TCC Meeting
  - 7. County Public Notice of First TCC Meeting
  - 8. PASBO Guidance: Act 32 County Role
  - 9. PASBO Guidance: TCC Executive Director/Other Employees
  - 10. TCC Legal Services RFP
  - 11. Sample Tax Collection Committee Meeting Agendas
  - 11A. TCC First Meeting Agenda (simple version, without explanatory notes)
  - 11B. TCC First Meeting Agenda (detailed version, with explanatory notes)
  - 11C. TCC Delegate List (can also use 11F in lieu of 11C)
  - 11D. TCC Delegate Register Signature List
  - 11E. TCC Meeting Attendance List (without delegate names)
  - 11F. TCC Meeting Attendance List (with delegate names)
  - 12. TCC Right-to-Know Law Request Policy (short form)
  - 13. TCC Right-to-Know Law Request Policy (long form)
  - 14. TCC Model Bylaws (simple version, without explanatory notes)
  - 15. TCC Model Bylaws (detailed version, with explanatory notes)
  - 16. TCC Notice to DCED Concerning TCC Officers
  - 17. TCC Notice to DCED Concerning TCC Bylaws
  - 18. TCC Notice to Delegates of TCC Meeting Schedule
  - 19. TCC Notice to Delegates of Special TCC Meeting
  - 20. TCC Public Notice of TCC Meeting Schedule
  - 21. TCC Public Notice of TCC Special Meeting
  - 22. Tax Collector RFP
  - 23A. TCC Tax Collection Agreement (to be included with tax collector RFP)
    Note: This document is available for purchase through the PASBO store at http://www.pasbo.org/pasbostore.asp.
  - 23B. Act 32 Tax Collection Agreement Startup Steps (Checklist of TCC/Tax Collector Steps Under Act 32 Tax Collection Agreement)
  - 24. TCC Deposit and Investment Policy
    Note: This document is included as part of the Tax Collection Agreement.
  - 25. TCC Tax Records Policy for Tax Collector
    Note: This document is included as part of the Tax Collection Agreement.
  - 26. TCC Tax Collector Appointment Resolution
  - 27. TCC Tax Collector RFP Weighted Scoring Sheet
  - 28. TCC Notice to DCED Concerning Tax Collector Appointment
  - 29. TCC Auditor RFP/ Auditor Appointment Resolution
  - 30. TCC Banking Services RFP
  - 31. TCC Bank Account Resolution
  Additional Documents Needed by TCCs
  (TCCs should obtain from TCC legal counsel. Samples available through KKAG on shared cost basis.)
  - TCC Tax Appeal Board Appointment Resolution
  - TCC 2011 Universal Nonresident Withholding Acceleration Resolution
  - Taxing Authority 2011 Tax Collector Acceleration Decision Resolution
  - Taxing Authority Notice to DCED Concerning 2011 Tax Collector
  - TCC Resolution Concerning Taxes Other than EIT
  - TCC Taxing Authority Contract for Collection of Tax Other than EIT
  - TCC Survey Concerning Collection of Tax Other than EIT
  - Taxing Authority Resolution Requesting Collection of Tax Other than EIT
  - School District EIT Resolution (required to conform to Act 32)
  - Municipal EIT Ordinance (required to conform to Act 32)
  - TCC General Records Policy (required as record retention guide)
  - Tax Appeal Board Regulations / Appeal Forms (Act 32 § 505 (j) requires)
  - TCC Unidentified Funds Policy (Act 32 § 513 (a)(4) requires)
  - TCC Tax Collector Interest Payment/Claim Policy (Act 32 §§ 513 (b)(2), 510 requires)
  - TCC Delinquent Taxpayer Interest and Penalty Abatement Policy (Act 32 § 509 (i)(2) requires)
  - TCC Earned Income Tax Regulations, Policies, and Procedures (Act 32 § 505 (a.1)(7) requires)
  - TCC Information Exchange Agreement with Department of Revenue (Department of Revenue form – no new document required) (Act 32 § 509 (g) requires)
Act 32 Earned Income Tax Collection PowerPoint
Act 32 Key Dates and Expedited Timeline
PA Department of Community and Economic Development (PA DCED)
- Political Subdivision Codes (NOTE: These codes will not be deemed "official" until they are incorporated into DCED's Municipal Statistics database, which is expected to occur before the end of the calendar year.)
- Please click the PA DCED link above to view the following menu of menu resources:
  - Act 32 Map of Tax Collection Districts (TCDs) and county boundaries
  - Act 32 Map of TCDs with school district boundaries
  - Act 32 Map of TCDs with municipal boundaries and school district boundaries
  - List of TCDs
  - Act 32 FAQs
  - Act 32 Timetable
  - Initial TCC Meeting Set-Up and Delegate Resolution
  - Weighted Vote Guide
  - Interactive Map with TCD Lists and Weighted Vote
  - Act 32 EIT Best Practices Report
- Shared Municipal Services Program (SMSP grant program: Provides grant funds that promote cooperation among municipalities.)
News stories
- PA DCED Encourages Local Leaders to Begin Implementing Tax Collection System Reform
- Governor Rendell Signs Tax Collection System Reforms into Law
House Republican Summary of SB 1063 (Act 32 of 2008)
Senate Republican Summary of SB 1063 (Act 32 of 2008)
Chester County Study Group Materials and Information

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Pennsylvania Association of School Business Officials

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Harrisburg, PA 17112-0993
Phone:(717) 540-9551

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