PA SB1192

Requires all Pennsylvania school district tax increases to be approved by voter referendum starting with the 2026-2027 fiscal year, eliminating the previous "index" system that allowed boards to raise taxes up to a certain percentage without voter approval

Prohibits school boards from levying any new taxes not already in place during the 2025-2026 fiscal year or raising earned income/net profits tax rates without referendum approval

Removes multiple exceptions that previously allowed school districts to bypass voter approval, including exceptions for pension payment increases and certain special education cost increases

Maintains limited exceptions allowing tax increases without referendum only for specific debt service payments on pre-existing or voter-approved indebtedness, and for special education costs exceeding the index

Takes effect 60 days after enactment and amends Section 333 of the Taxpayer Relief Act of 2006