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State and Local Tax Revenues: A 50 State Comparison

This report uses the most recent data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau of Economic Analysis and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the 50 states. The report examines (1) the relative level of state and local taxes across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.

Tags: comparison, local, state, tax

COVID-19 Impact on Local Revenues

In response to a legislative request, the Independent Fiscal Office examined how the COVID-19 pandemic and mandated business closures could impact local earned income taxes (EIT), property taxes and gaming revenues received by municipalities, counties and school districts for the current year.

Tags: local, revenue

State and Local Taxes: A Comparison Across States

This report uses the most recent data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau of Economic Analysis and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative level of state and local taxes across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.

Tags: comparison, local, state, tax

Public Pension Status and Outlook

The IFO released a research brief that provides a status update and outlook for public pension systems in Pennsylvania. Data for state and local systems show that while the fiscal health of public pension systems has improved in recent years, the overall unfunded liability remains significant.

09/28/2021

School Property Tax, Senior Spending and Tax Revenues

In response to a legislative request, the IFO transmitted a letter that updates previous analyses on state and local budget issues, including (1) the IFO school district property tax forecast, (2) potential revenue sources that could replace school district property taxes if eliminated, (3) state spending dedicated to seniors, (4) the share of certain tax revenues remitted by seniors, (5) tax treatment of retirement income by state and (6) migration patterns by age groups.

04/23/2021

State and local Tax Revenues: A 50 State Comparison

This report uses the most recent data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau of Economic Analysis and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the 50 states. The report examines (1) the relative level of state and local taxes across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.

11/24/2020

COVID-19 Impact on local Revenues

In response to a legislative request, the Independent Fiscal Office examined how the COVID-19 pandemic and mandated business closures could impact local earned income taxes (EIT), property taxes and gaming revenues received by municipalities, counties and school districts for the current year.

07/16/2020

Economic Impact from Regulation of Single-Use Plastics

As required by Act 20 of 2019, this report examines the economic impact from the regulation of single-use plastics. The report considers three types of regulation that have been enacted by other states and local jurisdictions: a ban, a fee and a ban-plus-fee. The report examines potential outcomes if these regulations were implemented statewide for plastic retail bags. The analysis is also extended to a ban on expanded polystyrene foam foodservice products.

06/30/2020

SEIU local 668 UC Referees Unit Wage Contract Analysis

The Independent Fiscal Office (IFO) has issued a cost analysis of the collective bargaining agreement between the Commonwealth of Pennsylvania and the Service Employees International Union (SEIU) local 668 Unemployment Compensation (UC) Referees.

05/07/2020

State and local Taxes: A Comparison Across States

This report uses the most recent data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau of Economic Analysis and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative level of state and local taxes across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.

01/29/2020

Income and Property Tax Burden for Retirees

In response to a legislative request, the IFO transmitted a letter that modifies or supplements certain computations from the IFO report entitled State and local Taxes: A Comparison Across States (December 2018). The letter also compares Pennsylvania’s relative debt burden to other states.

03/06/2019

State and local Taxes: A Comparison Across States

This report uses the most recent data from the U.S. Census Bureau and U.S. Bureau of Economic Analysis to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative state and local tax burden across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property), (3) state tax rates and (4) state debt levels.

12/03/2018

State and local Taxes: A Comparison Across States

This report uses the most recent data from the U.S. Census Bureau, the Internal Revenue Service (IRS), the U.S. Bureau of Economic Analysis and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative state and local tax burden across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels.

02/01/2018

State and local Taxes: A Comparison Across States

This report uses data from the U.S. Census Bureau, the Internal Revenue Service (IRS) and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative state and local tax burden across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and property) and (3) state debt levels. 

05/31/2017

Philadelphia Cigarette & Beverage Tax Impact

The IFO responds to a request regarding the impact of Philadelphia’s local cigarette and beverage taxes on state revenue collections. The letter has been revised to include current footnotes 3 and 6, which provide additional context for the assumptions used by the analysis.  (Revised on March 20, 2017)

03/13/2017

State and local Taxes: A Comparison Across States

The report examines how Pennsylvania's state and local tax structure compares to other states. It uses data published by the U.S. Census Bureau and the U.S. Bureau of Economic Analysis to make comparisons.

03/30/2015

Analysis of Proposal to Replace School Property Taxes: House Bill 76 and Senate Bill 76

This report presents the results from an analysis of House Bill 76 and Senate Bill 76 performed by the Independent Fiscal Office (IFO). The proposed legislation eliminates local school district property taxes and replaces those funds with sales and use and personal income taxes, as well as monies redirected from the Property Tax Relief Fund. Presentation to the Senate Finance Committee on 10/15/2013. Data for the graphs in section 4 of the report that display the annual and cumulative changes in personal income, sales and school property tax collections. Introduction, which contains summary results from the report.

10/01/2013

Analysis of Michigan Property Tax Reform

This report presents the results from an analysis of the Michigan property tax reform known as Proposal A. Enacted in 1994, Proposal A replaced all local property taxes used for school operating purposes with higher sales and use, realty transfer and tobacco taxes. It also created a distinction between homestead and nonhomestead property to facilitate the statewide levy of uniform property taxes on those classes of property. The report makes extensive use of data published by various Michigan executive and legislative agencies to illustrate the impact of property tax reform on tax revenues, millage rates, per pupil funding levels and the property tax base over the past two decades.

09/16/2013

2013_special_report_funding_and_reforming_public_employee_retirement_systems.pdf

RelationsOffice of AdministrationCommonwealth of Pennsylvania Representative Mike TobashDistrict 125 Berks and Schuylkill Counties Mr. David F. Werner, CPARetired PrincipalState and Local Tax ServicesParenteBeard LLC Representative R. Ted HarhaiDistrict 58 Fayette and Westmoreland Counties Mr. John J. Egan, Jr.President, J. Egan various plan designs, the reforms adopted in other jurisdictions, and other matters specific to the fragmented nature of Pennsylvania’s local government pension plans. In addition, the Commission issued an open call for interested parties to express their ideas, and conducted

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2002_drop_report.pdf

Authorization and Guidelines for Implementation of DROPs by Local Governments in Pennsylvania S P E C I A L R E P O R T: DEFERRED RETIREMENT OPTION PLANS L R E P O R T: DEFERRED RETIREMENT OPTION PLANS (DROPs) Authorization and Guidelines for Implementation of DROPs by Local Governments in Pennsylvania Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania March 2002 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees

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Public Employee Retirement Laws of PA Local Governments (2009).pdf

Public Employee Retirement Commission Commonwealth of Pennsylvania Public Employee Retirement Laws For Pennsylvania Local Governments Public Employee Retirement Laws For Pennsylvania Local Governments Public Employee Retirement Commission Commonwealth of Pennsylvania Revised: January 2009 This publication is intended to serve as a general

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PBB_2020_DCED_REPORT.pdf

Attraction and Financing ........................................................................ 9 Activity 2: Business and Workforce Assistance .....................................................................15 Activity 3: Site Development ..............................................................................................19 Activity 4: Local Infrastructure ...........................................................................................21 Activity 5: Innovation Economy and Investments .................................................................25 Activity 6: Tourism Attraction and Development ...................................................................29 Activity 7: International Trade and Investment ....................................................................33 Activity 8: Local Government Operational Support................................................................35 Activity 9: Community and Citizen Development ..................................................................37 Activity 10: Tax Credit Administration .................................................................................41 Activity 11: Office of Open

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PBB_2021_PennDOT_REPORT_ADDENDUM.pdf

of Transportation Overview ..................................................................... 3 Activity 1: Highway and Bridge Construction ............................................................. 11 Activity 2: Highway and Bridge Maintenance ............................................................. 15 Activity 3: Local System Construction and Maintenance ............................................. 19 Activity 4: Highway and Safety Operations ............................................................... 23 Activity 5: Driver and Vehicle Services ...................................................................... 27 Activity Bridge Construction..................... Reconstruct and add roads and bridges 2 Highway and Bridge Maintenance..................... Repair and preserve roads and bridges 3 Local System Construction and Maintenance.... Disburse funds and provide outreach and training 4 Highway and Safety Operations........................ Traffic management and safety

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2004_srpvffinal.pdf

of Fire Departments in Pennsylvania Type Number Volunteer . . . . . . . . . . . . . . . . . . . . . . 2,337 Paid/Volunteer ................. 73 Paid . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Total . . . . . . . . . . . . . . . . . . . . . . . . . . 2,433 Source: Pennsylvania Local Fact Sheet, Governor’s Center for Local Government Services, Department of Community and Economic Development, August 2002. Background Discussion (Cont'd) 2 National Volunteer Fire Council Fact

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2007_divestment_complete_report.pdf

School Employees’ Retirement System, Potential Impact of Divestment on Employer Contribution Rate – Table IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Potential Impact of Divestiture on Local School Districts For FY 2006/2007: Illustration of Impact of Reduction of PSERS’ Investment Earnings Assumption – Table V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 S issues associated with divestment are profound and fall within the purview of the federal government, not that of state or local governments. • Due to the size and nature of global investment markets, uncoordinated, ad hoc divestment efforts will at best prove

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TC_2021_Keystone_Special_Development_Zones_Update.pdf

at least 35 hours per week and (3) spend at least 90 percent of their time working at the KSDZ location. The annual KSDZ Tax Credit awarded to an applicant is equal to $2,100 for each full-time equivalent em- as a share of qualifying investment in the property.  Two SIA sites have been designated as KSDZs. One is located in Bethlehem (441 acres) and the other in Aliquippa (73 acres). Although six firms are located in a KSDZ, only

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Single-Use Plastics Report-2020_06.pdf

Mathieu Taylor, Fiscal Analyst II Mr. Taylor joined the IFO in December 2018. Primary responsibilities include state and local pension anal- ysis, retiree healthcare and other post-employment benefits and performance-based budgeting for agencies such as the Department of Community the IFO in June 2016. He is the primary analyst responsible for all reports and analyses related to local property taxes and natural gas. Other responsibilities include forecasting revenues for gross receipts and inheritance taxes and performance-based budgeting for agencies

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TC_2019_Historic_Preservation_Tax_Credit_Report.pdf

Cover: Historic Preservation Tax Credit project: “The Millworks” located in Harrisburg, Pennsylvania. About the Independent Fiscal Office The Independent Fiscal Office (IFO) provides revenue projections for use in the economic development is not a primary goal. Rather, the credit seeks to revitalize distressed communities, preserve state and local heritage and facilitate longer-term economic development. The tax credit can yield benefits over very long time horizons, so policymakers should also

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TC_2020_Keystone_Innovation_Zone_Tax_Credit.pdf

KIZ Tax Credit generates additional impacts because the program incubates qualified high-tech firms and requires that they locate or cluster around institutions of higher learning. Research finds that clustering of high-tech research and development firms around colleges and universities Recommendations Established in 2004, the Keystone Innovation Zone (KIZ) program provides tax credits for qualified for- profit firms located within a KIZ that have been in operation for less than eight years and produce propri- etary technology within a targeted industry

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State_Tax_Comparison_2020_11.pdf

pa.us INDEPENDENT FISCAL OFFICE November 23, 2020 The Honorable Members of the Pennsylvania General Assembly: State and local taxes are necessary to fund the many services provided by governments such as education, law enforcement, healthcare, the building and maintenance of public roads and highways, and the management of natural resources. State and local governments utilize different taxes, fees, tolls and assessments to generate the funds necessary to provide those services and meet the needs of

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State and Local Tax Burden Study.pdf

Independent Fiscal Office State and Local Tax Comparison Study October 2012 About the Independent Fiscal Office The Independent Fiscal Office (IFO) provides revenue projections for use Act of Nov. 23, 2010 (P.L.1269, No.120). __________________________________________________________ This page was left blank intentionally. State and Local Tax Comparison Study 2012 Independent Fiscal Office Page 1 Introduction Policymakers often inquire about their state’s tax system relative to other

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State-Tax-Comparison-2020-01.pdf

1 State and Local Taxes A Comparison Across States JANUARY 2020 Independent Fiscal Office About the Independent Fiscal Office The Independent Fiscal Office (IFO pa.us INDEPENDENT FISCAL OFFICE January 29, 2020 The Honorable Members of the Pennsylvania General Assembly: State and local taxes are necessary to fund the many services provided by governments such as education, law enforcement, healthcare, the building and maintenance of

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TC_2021_Entertainment_Economic_Enhancement_Program.pdf

concert management companies that produce concerts with live musical performers and meet specified requirements for con- cert/tour expenditures and location. Depending on the number and location of concerts, the base amount of the tax credit is 25, 30 or 35 percent of the applicant’s total

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SR2017-03.pdf

Census Bureau, the Internal Revenue Service (IRS) and the Federation of Tax Administrators to facilitate a comparison of state and local tax systems across the fifty states. The report examines (1) the relative state and local tax burden across states, (2) the distribution of state and local taxes across revenue sources (e.g., income, sales and

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PBB_2021_PSP_REPORT_ADDENDUM.pdf

gatherings to protect the Commonwealth against foreign and domestic terrorism. ▪ Providing forensic laboratory services to approximately 900 federal, state and local law enforce- ment agencies in 2020, completing over 36,000 cases and reducing backlogs. ▪ Completing firearm background checks for over Blue, Cadet Life Tour and Mentoring Program. ▪ Developing and maintaining training and certification standards for more than 1,000 active local police departments throughout the state. Activity Primary Service Traffic Enforcement and Crash Prevention Enforce traffic laws on Commonwealth roadways Criminal

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TC_2019_Film_Production_Tax_Credit_Report.pdf

more efficient.  The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all tax credits Pennsylvania production expenses in comparison to the total production budget.  The use of studio resources.  The location and type of any qualified post-production expenses. Applications are approved (or disapproved) on a quarterly basis. Upon approval, DCED will issue

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PBB_2019_PCCD_Report.pdf

Improve the state’s approach to funding and supporting county probation. This proposal would increase state funding for local probation departments to enable them to target more intensive services that have been shown to reduce recidivism for high-risk populations.  support services. In FY 2017-18, PCCD awarded over $37.1 million in state funded grants to 356 local governments and non- profit providers. The allocation was as follows:  Intermediate punishment (IP) program grants ($17.6 million).  State violence

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TC_2021_Video_Game_Production.pdf

allotment goes to established Pennsylvania firms. For this reason, it is unlikely that the credit has a significant impact on location decisions although it may retain established firms.  For small firms, the credit may provide crucial financial support that facilitates tax credit more efficient.  The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all

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Senate Appropriations Response Letter 3-6-2020.pdf

The first zones were designated in April 2018. There are now more than 8,700 zones, 300 of which are located in Pennsylvania. This program is still in the early stages and data on zone investment or projected economic impact are Federal Government -0.1 -1.5 0.5 1.2% State Government 3.0 0.7 0.5 2.6% Local Government 3.3 6.1 6.7 11.5% TOTAL 125.1 109.8 111.3 100.0% Change Payroll

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RB-2016-02.pdf

to engage in activity that they may not otherwise have done. For example, incentives may encourage businesses to create jobs, locate in the state, invest in machinery or other equipment and build more than they would have otherwise. Incentive programs seek state‐funded programs. The report focuses on economic development incentives that are funded by state government, including those in which local government serves an administrative role. The report excludes programs that are solely funded by local or federal governments. The report

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RB 2019 RACP.pdf

county.  A summary of debt limit changes to the program.  A discussion of the potential economic impact to local units.  An analysis of the potential fiscal impact from the proposed debt limit reduction.  A comparison to similar a grant program administered by the Governor’s Budget Office (GBO). It provides funding for the acquisition and construction of local economic, cultural, civic, recreational and historical improvement projects that cannot be primarily funded by other state programs. The sale of

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IFO_Hearing_Packet_Feb2018.pdf

2017)  Property Tax Elimination Projection (April 2017)  Initial Revenue Estimate FY 2017‐18 (May 2017)  State and Local Taxes: A Comparison Across States (May 2017)  Actuarial Note for Senate Bill 1; A01354 and A01558 (June 2017)  Spending Allowed Under House Bill 110 (January 2018)  Mid‐Year Update FY 2017‐18 (January 2018)  State and Local Taxes: A Comparison Across States (February 2018)  ALES Wage Contract Analysis (February 2018) All reports published by the office

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TC_2020_Mobile Telecommunications Broadband Investment Tax Credit.pdf

equipment in areas that already have one or more high-speed broadband options.  The IFO could not locate data or research to support or refute that an MTBI credit equal to only 5 percent of the equipment purchased (an estimated communities served.  Tax credit recipients should be subject to reporting requirements. Potential metrics could include: the geographic location of new MBTI that uses the tax credit program, the number and type (res- idential or business) of entities affected, the presence

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PBB_2019_Criminal_Justice_Report.pdf

Improve the state’s approach to funding and supporting county probation. This proposal would increase state funding for local probation departments to enable them to target more intensive services that have been shown to reduce recidivism for high-risk populations.  with national averages and other states provides com- parative information that can be useful to inform state and local programs and policies. While it is often difficult to draw conclusions from data used to benchmark the programs and practices of different

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Independent Fiscal Office

a research brief that provides a status update and outlook for public pension systems in Pennsylvania. Data for state and local systems show that while the fiscal health of public pension systems has improved in recent years, the overall unfunded liability 23, 2021 In response to a legislative request, the IFO transmitted a letter that updates previous analyses on state and local budget issues, including (1) the IFO school district property tax forecast, (2) potential revenue sources that could replace school district

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RB-2020-COVID-19 Local Revenue Impact.pdf

request from the General Assembly, this research brief examines how the COVID-19 pandemic and mandated business closures could impact local earned income taxes (EIT), property taxes and gaming revenues received by municipalities, counties and school districts for the current year. The analysis excludes other important local revenue sources (e.g., realty transfer taxes, occupational taxes and various fees) because the Independent Fiscal Office (IFO) lacks relevant

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TC_2020_Research and Development Tax Credit.pdf

more efficient.  The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all tax credits year. The online application contains the following sections:  Identification of qualified business  R&D expenditures by location  Description of the project and how it qualifies as R&D  Listing of third party/subcontractor labor costs  Prior

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Response_Letter_2021_April.pdf

g., realty transfer) and taxes not based on income or consumption (e.g., inheritance). The analysis also did not consider local earned income or sales taxes. Based on these criteria, Table 3 includes the following General Fund taxes: (1) state personal implementation for each of the proposed tax rates. ▪ The additional sales and use tax (SUT) would be imposed at the local level, similar to the existing local SUT in Philadelphia and Allegheny counties. Unlike the state tax, which is imposed at

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Response-Letter-9-30-2019.pdf

proposed tax rates.  Your letter indicates that the additional sales and use tax (SUT) would be imposed at the local level, similar to the existing local SUT in Philadelphia and Allegheny counties. Unlike the state tax which is imposed at the point of use, the local

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PBB-Board Hearing Jan 23 2020.pptx

price | $5 million annual cap ▪ Qualified broadband equipment | wireless only ▪ Purpose: to expand availability and enhance quality ▪ No requirement to locate in underserved/unserved areas ▪ No requirement on minimum speeds 24 states have a broadband incentive ▪ But only 3 use tax economic analysis has data and research limitations ▪ Does a 5% credit incentivize investment? | very few relevant studies ▪ Where is investment located? | data not required to be reported ▪ Most economic gains from extension to underserved/unserved areas Modest economic gains | assume 10%

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TC_2021_Resource_Enhancement_and_Protection.pdf

measure the pollution reduction attributed to the REAP Tax Credit Program for three reasons: (1) factors such as soil, geographic location and proximity to a body of water may improve or reduce the effectiveness of BMPs installed and maintained on the the tax credit more efficient. ▪ The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all

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Economic_and_Revenue_Update_2021.pdf

13 General Fund Education Expenditures .................................................................... 14 School District Property Tax ................................................................................... 15 Impact Fee and Natural Gas Trends ....................................................................... 16 State and Local Tax Burden: Average Tax Rate and Rank ........................................ 17 SERS and PSERS Financial Data ............................................................................. 18 Tax Credit and Economic Development Incentives 8 -5.0 -3.6 Admin and Waste Management -53 -34 -26 -16.8 -10.7 -8.0 Education (excludes local SD) -42 -12 -50 -16.1 -5.9 -19.9 Healthcare-Social Assistance -120 -50 -39 -11.4 -4.7

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PBB_2020_PEMA_REPORT.pdf

future disaster impacts and costs. PEMA currently tracks annual funds spent on hazard mitigation (HM), but if more local governments developed HM plans, they could potentially be eligible for additional federal grant funding. 3 Federal grants comprise a large portion of two characteristics make it challenging to develop meaningful out- come metrics without long-term data collection efforts. 3 Local governments are required to have approved HM plans in order to receive federal HM grants. 4 See Senate Resolution 6 Final Report

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PA_Economy_League_Presentation.pdf

Authorized school boards to reduce or eliminate school property taxes by millage rate reductions.  Replacement revenues derived from higher local earned income or business taxes (mercantile or business privilege). Other variations.  Some local option proposals have included local personal income taxes or county-level sales taxes.  Homestead exclusions could be used instead

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IFO_Hearing_Packet_Feb2019.pdf

Trends .................................................................................... 10 State Domestic Migration Comparison .............................................................................. 11 2018-19 Revenue Update........................................................................................................ 12 2019-20 Revenue Projections ............................................................................................... 13 State Comparison: State-Local Tax Burdens ................................................................... 14 Natural Gas Production and Spot Prices ........................................................................... 15 Natural Gas Spot Prices ............................................................................................................ 16 Natural Gas: U.S. and 2018) Pennsylvania Natural Gas Royalties (March 2018) • Special Reports Increased Spending Allowed Under House Bill 110 (January 2018) State and Local Taxes: A Comparison Across States (February 2018, December 2018) Special Funds Receipts and Disbursements (February 2018) Owner Occupied Housing Units

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EPLC-2-19-21.pdf

8% -5.0% -3.6% Admin and Waste Management -53 -34 -26 -16.8% 10.7% -8.0% Education (excludes local SD) -42 -12 -50 -16.1% -5.9% -19.9% Healthcare-Social Assistance -120 -50 -39 -11.4% -4.7% 10 Number (000s) Change Dec 2019 Dec 2020 Number Percent Education Colleges, Universities and Professional 170 130 -40 -23.4% Local School Districts 282 265 -17 -6.1% State Education (state system, related) 60 52 -8 -13.9% Private Schools (elementary

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Tax-Foundation-Presentation-11-14-2019.pdf

improvement in treatment of capital investment  High Corporate Net Income Tax (CNIT) rate  Regular property assessments not required LOCALLocal earned income tax base differs from state income tax base  Localities rely on local gross receipts taxes (GRTs), including

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Revenue-Proposal-Analysis-2019-03.pdf

for Affected Workers .............................................................................................. 25 General Price Impact ..................................................................................................................... 26 Impact on General Fund Revenues ................................................................................................. 28 Impact on State and Local Government Expenditures ...................................................................... 29 Income Mobility of Low-Wage Workers ........................................................................................... 32 Impact on Tipped Workers ............................................................................................................. 34 Moving from a $12 to $15 per 40 percent reduction in the tax rate would likely be sufficient to have a positive impact on firms’ location decisions. Combined Reporting Under mandatory combined reporting, multi-state businesses that form a unitary group are required to file a combined return

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Five_Year_Outlook_2020.pdf

for education ($2.4 bil- lion), health ($829 million), transporta- tion ($416 million) and human services ($327 million).  Direct local support reflects funds allocated directly to local governments and includes $1.0 billion in general aid and $1.0 billion in transit agency support in CY 2020

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TC_2021_Neighborhood_Assistance_Program.pdf

the tax credit more efficient. ▪ The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all case-by-case basis once an application is submitted. DCED will not accept modifications to the scope, breadth, budget or location of a project. Section 2: NAP Tax Credit Overview | Page 8 received before the end of the fiscal year in

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SD_Property_Tax_Forecast_Nov_2021.pdf

was based on a research brief that the IFO released in June 2020 on the impact of COVID-19 on local revenues. See http://www.ifo.state.pa.us/download.cfm?file=Resources/Documents/RB-2020- COVID-19%20Local%20Revenue%20Impact.pdf. Actual 2019- limitation that the exclusion shall not exceed one-half of the median assessed value of all homestead property in a local taxing jurisdiction. The revised language permits the exclusion to be up to 100% of the assessed value of each homestead

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Revenue-Proposal-Analysis-2020-04.pdf

Hour Minimum Wage ............................................................... 27 Income Effects for Affected Workers .............................................................................................. 28 General Price Impact ..................................................................................................................... 30 Impact on State and Local Government Expenditures ...................................................................... 32 Impact on Tipped Workers ............................................................................................................. 37 Moving from a $12 to $15 per Hour Minimum Wage ........................................................................ 40 Revenue Estimate Comparison the 40 percent reduction in the tax rate should be sufficient to have a positive impact on firms’ location decisions. Tax and Revenue Proposals | Page 5 Interstate Comparison Table 1.2 provides a comparison of (1) state CNIT rates and (2

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SUT Exemption for Aircraft - January 2013.pdf

SUT for both commercial and private aircraft. 7 6 Most sales in New York are also subject to local sales tax which may increase the effective tax rate by three to five percentage points depending on location. 7 However, North Carolina applies a reduced tax rate to sales of aircraft. Independent Fiscal Office Page 5 Sales Parts MRO Services

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SD-Property-Tax-Forecast-2020.pdf

limitation that the exclusion shall not exceed one-half of the median assessed value of all homestead property in a local taxing jurisdiction. The revised language permits the exclusion to be up to 100 percent of the assessed value of each behalf of the IFO. 10 The estimates for Philadelphia are based on data from the Philadelphia Department of Revenue regarding locally funded tax relief programs for homestead properties. These programs include the homestead exemption, the Longtime Owner Occupants Program (LOOP) and

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SD-Property-Tax-Forecast-2019.pdf

limitation that the exclusion shall not exceed one-half of the median assessed value of all homestead property in a local taxing jurisdiction. The revised language permits the exclusion to be up to 100 percent of the assessed value of each behalf of the IFO. 10 The estimates for Philadelphia are based on data from the Philadelphia Department of Revenue regarding locally funded tax relief programs for homestead properties. These programs include the homestead exemption, the Table 4: Index and Exceptions Detail

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RB_2021_01_Economic_Impact_of_Federal_Stimulus.pdf

extra $600 per week, compensation for self-employed and gig economy workers) and direct and general support to state and local governments. 2) Lost Wage Assistance (LWA) Program In August 2020, the administration used executive authority to repurpose funds earmarked for to $300) and an increase to 1 This research brief does not consider provisions that provide support to state and local governments, hospitals, colleges, small businesses and non-profits. For those provisions, the IFO estimates the following impacts: $32.2 billion

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RB-2018-01.pdf

limitation that the exclusion shall not exceed one-half of the median assessed value of all homestead property in a local taxing jurisdiction. The revised language permits the exclusion to be up to 100 percent of the assessed value of each behalf of the IFO. 11 The estimates for Philadelphia are based on data from the Philadelphia Department of Revenue regarding locally funded tax relief Table 4: Index and Exceptions Detail Fiscal Year 2018‐19 2019‐20 2020‐21 2021‐22 2022‐

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PSBA-Property-Tax-Update-March-2020.pdf

March 13, 2020 2 Source Amount Percent Property Tax $13,511 44.6% Earned Income $1,592 5.3% Other Local Sources $2,347 7.8% Act 1 Allocations (slots) $533 1.8% State (excludes Act 1) $10,962 36.2% Income 3.5% 3.9% Sales 2.6% 3.9% Property 3.4% 2.7% Act 1 Index State and Local Tax Burden Ratios March 13, 2020 6 PA U.S. Avg Difference Personal Income 2.62% 2.23% +0.39%

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Economic_and_Revenue_Update_2020.pdf

Impact of Federal Changes on Tobacco Taxes ................................................................................. 16 Lottery Sales and Net Revenues ............................................................................................................ 17 Gaming Expansion Revenues .................................................................................................................. 18 State and Local Tax Burden Comparison ........................................................................................... 19 Property Tax Data ....................................................................................................................................... 20 Natural Gas Production and Spot Prices ............................................................................................ 21 Natural Gas Price Trends ($/mmbtu Federal Government 0.5 -0.2 2.7 1.6% State Government -0.8 -0.9 0.3 2.6% Local Government 0.4 0.7 0.7 7.5% TOTAL 58.4 64.7 43.6 100.0% Change Payroll

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2021-SD-Property-Tax-Forecast.pdf

limitation that the exclusion shall not exceed one-half of the median assessed value of all homestead property in a local taxing jurisdiction. The revised language permits the exclusion to be up to 100 percent of the assessed value of each behalf of the IFO. 11 The estimates for Philadelphia are based on data from the Philadelphia Department of Revenue regarding locally-funded tax relief programs for homestead properties. These programs include the homestead exemption, the Longtime Owner Occupants Program (LOOP) and

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Property-Tax-Update-August-2018.pdf

homeowners in their role as consumers. Table 4 uses data from the U.S. Census Bureau to compare state and local tax burdens to the overall U.S. average for all fifty states. The ratios shown reflect total state and local taxes divided by state personal income. Overall, Pennsylvania ranked 19 th for all state and local taxes, 39 th for

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Presentation_PASBO_Annual_Conference_3-8-2018.pdf

2015-16 Source Amount Percent Property Tax (excludes delinquent) $12,615 44.3% Earned Income $1,509 5.3% Other Local Sources $2,185 7.7% Act 1 Allocations (slots) $531 1.9% State (excludes Act 1) $9,944 34.9% by including the Act 1 allocations for homesteads. Results do not include homesteads not currently participating in Act 1 or local homestead programs. Woodwork effect if significant homestead relief enacted. 6 March 8, 2018 Act 1 Index: History And Forecast 0

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Official-Revenue-Estimate-2020-06.pdf

Individual Provisions Federal Support Economic Impact Payments $10.8 State Governments $5.9 State UC Payments 6.0 Local Governments 2.4 Federal UC Payments 14.7 Healthcare Providers 2.1 SNAP Benefits 0.4 Educational Institutions 0.5 Business Provisions amounts will be forgiven. 8  State support reflects funds allocated to states to support various state and local government operations and programs. Of the allocated amounts, $3.9 billion represents general state aid ad- ministered by the U.S. Treasury

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MSC_March_31_2021.pdf

Paycheck Protection Program (PPP) $20.7 $11.2 $0.3 Direct State Support 6.1 4.6 18.2 Direct Local Support 2.6 0.8 9.1 Other Support 4.7 0.8 3.3 Total 34.1 17.5 and Technical -19 -1 -5.3% -0.2% Admin and Waste Management -68 -36 -21.4% -11.9% Education (excludes local SD) -37 -31 -14.4% -12.1% Healthcare-Social Assistance -109 -49 -10.3% -4.6% Arts-Entertainment -56 -30

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EPLC Feb 2020 FINAL.pdf

34%) -- -- -- $7.3 $41.0 iGaming Tax (34%/14%) -- -- -- -- $6.2 Note: Millions of dollars. Sports Wagering and iGaming excludes local share assessments or county grants (13% for iGaming slots). State and Local Tax Burden Ratios February 28, 2020 14 PA U.S. Avg Difference Personal Income 2.62% 2.23% +0.39%

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CompetePA_March_11_2021.pdf

20.7 $11.2 $0.3 Direct State Support 6.1 4.6 18.1 $7.3b General Aid Direct Local Support 2.5 0.8 9.1 $6.1b General Aid Other Support 4.7 0.8 3.5 hospital and Technical -21 -13 -5.8% -3.6% Admin and Waste Management -53 -26 -16.8% -8.0% Education (excludes local SD) -42 -50 -16.1% -19.9% Healthcare-Social Assistance -120 -39 -11.4% -3.6% Arts-Entertainment -58 -27

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Revenue_Estimate_2021_05.pdf

5 billion), a wide range of health and human services programs ($3.4 billion) and transportation ($1.4 billion). ▪ Direct local support reflects funds allocated directly to local governments and includes $1.0 billion in general aid and $1.0 billion in transit agency support in CY 2020

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Revenue-Update-2020-04.pdf

Forgivable Small Business Loans $12.5 $12.5 Federal Grants to State Government $4.6 $4.6 Federal Grants to Local Government $3.4 $3.4 Total $49.8 $52.8 Table 4 Federal and State Stimulus Notes: Billions of dollars education, public health initiatives, food and nutrition access, small urbanized and rural transit agencies and other various activities. 3  Local government support reflects up to 45 percent of funds allocated to states ($2.2 billion) for eligible large local governments

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Revenue-Proposal-Analysis-2018-04.pdf

20 percent reduction in the tax rate could be sufficient to have a modest positive impact on firms’ location decisions. Combined Reporting The estimate references an IFO report (2013) which used research from states that have implemented combined reporting during the The metric is best used to examine how changes in price, volume, new wells and, in some cases, local drilling and completion costs, affect the average tax burden within a state over time. 2. Uncertainty of Market Value Estimates A limitation

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Revenue-Estimate-2020-05.pdf

Individual Provisions Federal Support Economic Impact Payments $10.8 State Governments $5.8 State UC Payments 6.2 Local Governments 2.4 Federal UC Payments 13.9 Healthcare Providers 1.9 SNAP Benefits 0.3 Educational Institutions 0.5 Business Provisions recipient. Economic Outlook | Page 6  State support reflects funds allocated to states to support various state and local government operations and programs. Of the allocated amounts, $3.9 billion represents general state aid ad- ministered by the U.S. Treasury

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RB_2021_09_Pension_Outlook.pdf

York. Pennsylvania also has a lower funded ratio (58%) than all states listed except New Jersey (40%) and Illinois (39%). Local Pension Systems Pursuant to Act 205 of 1984 and Act 44 of 2009, the Pennsylvania Auditor General biennially compiles data 2,933 71.3 -- 3,803 Note: Per capita column equal to unfunded actuarial liability divided by state population. Excludes local pension systems. Source: The State Pension Funding Gap: 2019 and 2014, Pew Charitable Trusts. Table 3: State Pension Funding Comparisons

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Presentation-2019-3-1-EPLC.pdf

Economics: modest 2018 gains from TCJA, strong labor market  Revenues and Expenditures: one-time measures dominate  State and Local Revenues: property tax, impact fee March 1, 2019 2 Budget Outlook Highlights Revenues: exceeding estimate for FY 2018-19. Sales 81% 2.19% 0.61% Total Taxes 10.37% 10.44% -0.07% Note: Percentis the ratio of the state-local revenue to modified state personal income. Figures for U.S. represent a weighted average across all states. Excludes any severance

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Presentation-2018-08-PA-State-Association-Boroughs.pdf

The big picture: state demographic trends.  Historical trends. Projections through 2025.  Disclaimer: trends may not translate to all local units. Aging’s impact on the state economy.  Economic growth. Job Creation. Spending patterns.  Service sector jobs. Slower growth. Housing pressures. Transition to local unit trends.  Earned income tax and property tax.  Focus on wage growth. August.08.2018 2 Good Morning

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PBB_Board_Hearing_Apr_27_2021.pdf

Small Urban Public Transit 17 0.1% 293 3.8% Commercial and Other Multimodal 16 0.1% 248 3.2% Local System Construction and Maintenance 12 0.1% 824 10.8% Large Urban Public Transit 3 0.0% 1,407 18 and Technology Initiatives. PennDOT MLF Appropriations (FY 2020-21) April 27, 2021 6 Appropriations Highway & Bridge Maint. Highway & Bridge Constr. Local System Constr. & Maint. Driver & Vehicle Services Admin. Other Total Highway Maintenance $831 -- -- -- -- $9 $841 Local Road Maint. & Constr. Payments -- -- $240

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PBB_2020_DOH_REPORT_Final_Update.pdf

Care centers in 59 counties, (2) grant funds to address the health care needs in communities served by local health departments, school districts and medically underserved populations, (3) a high quality, efficient and compliant medical marijuana program to residents with serious 19-20 School District Health Services $20.0 $43.3 $31.9 $40.1 $32.6 $35.6 Local Health Departments $25.2 $25.4 $25.4 $25.4 $38.1 $25.4 State Health Care Centers $18.0 $20.8

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PBB_2019_JCJC_Report.pdf

year the expenditure was recorded. Agency Overview and Recommendations | Page 5 effectiveness of county programs as well as local funding needs. Reporting the comparative county data can drive performance improvements and expand the use of evidence-based policies statewide. It would benchmark their funding and outcome levels with similar counties. It would also increase transparency and accountability at the local level relating to funding levels and results achieved. The publication of county program statistics over time would recognize counties that employ innovative

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PBB_2019_DGS_Report.pdf

operations of all agencies of the Commonwealth of Pennsylvania. Certain services are also provided to state-affiliated entities, local governments and some non-profits. Services include:  Procurement of necessary equipment, supplies and services for Commonwealth agencies. DGS also operates COSTARS, a cooperative purchasing program through which local governments and state- affiliated entities can utilize DGS-established and administered contracts.  Communication services including print, design and mail services for

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Official_Revenue_Estimate_Methodology_2021.pdf

Income does not reflect mandatory taxes that must be remitted on income and property. Those taxes include federal, state and local income taxes; state and local property taxes; motor license fees and em- ployee payroll taxes. Historical and projected taxes are listed at the bottom of

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Official-Revenue-Estimate-Methodology-2020-6.pdf

not reflect mandatory taxes that must be remitted on income and property. Those taxes include federal, state and local income taxes; state and local property taxes; motor license fees and em- ployee payroll taxes. Historical and projected taxes are listed at the bottom of Table 1

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Official-Revenue-Estimate-Methodology-2019-06.pdf

not reflect mandatory taxes that must be remitted on income and property. Those taxes include federal, state and local income taxes; state and local property taxes; motor license fees and em- ployee payroll taxes. Historical and projected taxes are listed at the bottom of Table 1

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June_Revenue_Estimate_2021.pdf

funds for education ($7.5 billion), and a wide range of health and human services programs ($3.5 billion). ▪ Direct local support reflects funds allocated directly to local governments and includes $1.0 billion in general aid and $1.0 billion in transit agency support in CY 2020

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Response-Letter-2-27-2020.pdf

This letter responds to your request for an analysis of child welfare program funding in Pennsylvania from federal, state and local sources. Specifically, your letter requests a fiscal analysis of the federal Family First Prevention Services Act (Family First). Family First through the Act 148 invoices in Pennsylvania totaled $1,828.3 million and was funded by a combination of state, local and federal funding streams as shown in the following table. February 27, 2020 Page 2 There are several sources of

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PICPA_Presentation.pdf

minimal profits growth. Budget Proposals and Tax Burden Rankings. Deficit projections remain high (~$2.5 - $3.0 billion). PA state-local tax burden similar to U.S. average. Factors That Affect Revenue Shortfall Taxable consumer spending is weak.  Base sales Healthcare-Social 14.3 11.2 23.7 29.4 Leisure-Hospitality 5.1 7.5 13.1 11.2 Local Government -7.3 -6.8 -0.9 0.3 State-Federal Government -2.0 0.3 0.9 -1.5

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PBB_2020_DHS_REPORT_Final_Updated.pdf

Outcome # Providers (legal entities) 83,308 85,551 92,024 86,903 104,345 109,560 # Providers (service locations) 186,962 207,571 242,471 208,980 298,052 339,845 % Applications submitted electronically -- -- 59.1% 65.3% 87.2% 90 Participation in certain employment or training programs can satisfy these requirements. The Office of Income Maintenance (OIM) funds local workforce agencies that provide support to working age adults (TANF and SNAP recipients) looking for permanent employment. This occurs through grants or

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NCSL_PA_IFO_11_15_21.pdf

STATE LEGISLATURES American Rescue Plan Act Funding 4 NATIONAL CONFERENCE OF STATE LEGISLATURES Flexible Spending for States Coronavirus State and Local Fiscal Recovery Funds 5 ○ $350 billion to state and locals • 195.3 billion to states and the District of Columbia • $130.2 billion to local governments ○ Formula disbursement ○ Funds must

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Five_Year_Outlook_2021.pdf

grammatic needs. General aid accounted for $3.9 billion in CY 2020 and $7.3 billion in CY 2021. Direct local support reflects similar funding provided to local governments and includes $1.0 billion in general aid in CY 2020 and $6.2 billion in CY 2021. Other

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TC_2019_New_Jobs_Tax_Credit_Report.pdf

more efficient.  The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all tax credits four had a negative bias and seven used an unbiased methodology. For those seven studies, the share of location expansion / job creation incentivized by the economic development incentive was 3.4 percent (median result) and 6.7 percent (average result). The

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PSBA Presentation - Final.pdf

Provide some context on property taxes.  School district reliance on property tax.  Compare PA and US average state-local tax structures. Next: Consider our last analysis: SB 76 of 2013. Conclude: Consider current proposal and forecasts. 1/19/2017 1/19/2017 3 Source Amount Percent Property Tax $12,285 44.5% Earned Income $1,476 5.4% Other Local Sources $2,126 7.7% Act 1 Allocations (slots) $530 1.9% State (exclude Act 1) $9,492 34.4%

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platt ppt.pdf

Service Other Services Utilities Farm Ag. Services Railroads Mining Military Arts, Entertainment, & Rec. Federal Civilian Govt Educational Services State and Local Govt Health care Dollar Changes in PA Wages 2008Q2-2009Q3 (in millions of $) -5,000 0 5,000 10,000 15,00020,000 Total Information Railroads Military Ag. Services Farm Real Estate, Rental & Leasing Federal Civilian Govt State and Local Govt Nondurable Manufacturing Utilities Finance & Insurance Retail Trade Construction Arts, Entertainment, & Rec. Other Services Accomodations & Food… Transportation &… Educational Services Mining

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Pitt_Chamber_Presentation.pdf

bears the true burden of the tax) Independent Fiscal Office: state effective tax rate (see table)  Total state and local taxes / modified state personal income  Could also compute on a per capita basis  Cannot control for tax exporting not been verified by the IFO. Source: Tax Foundation, "2018 State Business Tax Climate Index" (October 2017). 6 State and Local Tax Rankings and Effective Tax Rates (IFO) Total Taxes Corporate Net Personal Income Sales-Use Property Tax Motor Tax All

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PBB_Board_Hearing_Apr_26_2021.pdf

Credits awarded for previously completed projects are ineffective Pollution reduction difficult to measure ▪ Other factors (e.g., soil composition and location) impact effectiveness ▪ No cost-effective way to measure pollution from nonpoint sources ▪ Impact not easily separated from grants awarded for the program level ▪ Award credits based on objective data for maximum impact ▪ Identify most cost-effective BMP for farming operation/location ▪ IFO identified the EPA-funded CAST model as a potential tool Convert tax credit to a competitive grant ▪ Target operations

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Budget_Hearing_Background_Feb2016.pdf

Analyses (since January 1, 2015)  Pennsylvania Gaming Trends (February 2015)  Impact Fee Update (February 2015)  State and Local Taxes: A Comparison Across States (March 2015)  Analysis of Revenue Proposals in the Executive Budget (April 2015)  Preliminary in 2015 (annual average); the Pittsburgh CPI‐U increased by 0.7%. All sectors recorded employment expansion in 2015, except local government (generally school districts). Annual Growth Rate 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Real Gross

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ACN_SB1071_A10803_text.pdf

purposes of working full time for or serving full time as an officer of a Statewide employee organization or a local collective bargaining representative under the act of July 23, 1970 (P.L.563, No.195), known as the Public Employe leave to allow such member to execute the duties of the board, including but not limited to, attendance at the location of all regular and special board and committee meetings. The members of the board who are not members of either

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2006_surviving_spouse_healthcare_study.pdf

Plans Available The 2006 benefit plans available under the REHP vary based upon the member's date of retirement and location of residence within the Commonwealth. Retirees who reside outside the Commonwealth generally have access to an approved out-of-state 1343 &1344; Newport Tp. v. Margalis, 110 Pa. Cmwlth. Ct. 611, 532 A.2d 1263 (1987); Wilkes-Barre v. Firefighters Local 104, 142 Pa. Cmwlth. Ct. 168, 596 A.2d 1271 (1991), affirmed 623 A.2d 814 (Pa., 1993); City of

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Select Committee Oct 1 2012 FINAL.pdf

economic analysis. 1.Oct.2012 Analysis of HB 1776 and SB 1400 of 2012 – Slide 2 The Proposal  Eliminates local school property tax.  Property taxes to service debt existing as of Dec. 31, 2011 retained and phased-out.   roughly 0.4 to 0.9 percent of business receipts.  one-third of total taxes to state and local govt’s.  Potential for significant reduction in tax.  Firms with much real property gain. 1. Large manufacturers. 2

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Revenue_Proposal_Analysis_2021_04.pdf

fully phased in, the 40% reduction in the tax rate should be sufficient to have a positive impact on firms’ location decisions. Figure 1.1 compares (1) state CNIT rates and (2) applicable reporting methods. Forty-four states and the District adopted combined reporting after 2006 but were not included in this table because detailed revenue impact analyses could not be located. Texas also adopted mandatory combined reporting for its Margin Tax during this period, but this state is not included because

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RB-10-2020-Economic_Development_Incentives.pdf

the program and credits are no longer awarded as of June 30, 2020.  Act 66 of 2020 created the Local Resource Manufacturing Tax Credit. The credit (capped at $26.7 million in annual awards) is intended to encourage investment in million from the prior fiscal year. The Office of the Budget awards these funds for the acquisition and construction of local economic, cultural, civic, recreational and historical improvement projects. In CY 2019, 220 projects were awarded almost $284 million in future

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Presentation_PICPA_9-24-2013.pdf

weak demand. Federal and state gov’ts unlikely to contribute. o Federal – debt ceiling debate, continuing sequester. o State and Local – pensions and health care benefits. o Monetary Policy - pull back to start soon. 24 . Sept . 2013 4 Contributions to U 0.4% 4 Government -0.2% -0.4% 0.0% a Federal -0.1% -0.4% 0.0% b State-Local -0.1% -0.1% 0.0% Source: IHS Global Insight and U.S. Bureau of Economic Analysis. 24 . Sept . 2013

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PBB_Board_Hearing_Sept_28_2021.pdf

tax credit paid ▪ Only count new economic activity induced by the credit ▪ Credit must be the decisive factor in the location decision ▪ Excludes other benefits: positive spillovers, enhanced property tax revenues September 28, 2021 4 Keystone Special Development Zones (KSDZ) Summary of findings based on input from participants ▪ Tax credit is one of many factors that affected the location decision ▪ Other factors: geographic location, workforce, infrastructure ▪ To be fully self-financed, roughly 39 percent of tax credit dollars must

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PBB_2021_DMVA_REPORT_ADDENDUM.pdf

power in support of national objectives and, at the command of the Governor, provide trained personnel to support state and local authorities in times of natural disaster or civil strife. In 2020, over 1,500 Pennsylvania National Guard members supported COVID- they are entitled and establishes new veterans benefits programs as needs are identified. The bureau coordinates with federal, state, county, local and private agencies. It administers all state veterans benefits programs legislatively tasked to the DMVA and (1) ensures the quality

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PBB_2021_DHS_REPORT_ADDENDUM.pdf

and Ohio as well as Virginia. County-administered states employ a decentralized approach that allows for a higher level of local control compared to states that opt for a more centralized, statewide approach. Throughout this report state benchmarks are provided that administered child welfare services. The primary funding sources for this activity are state (58 per- cent), federal (21 percent) and local (20 percent) funding. Recent changes to federal law through the Family First Prevention Services Act have shifted the focus of

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PBB_2020_DOS_REPORT.pdf

the state for many years and prevents the reuse of inactive business names indefinitely. 3 Processing times are located here: https://www.dos.pa.gov/ProfessionalLicensing/Pages/professional-licensing- guides.aspx. As of January 6, 2020, the department reports these times to properly register to vote. Absentee ballots are used when a voter cannot make it to the polling location on election day. 14-15 Actual 15-16 Actual 16-17 Actual 17-18 Actual 18-19 Actual 19-20 Budget Expenditures

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PBB_2020_DEP_Report.pdf

operations throughout the state. According to DEP, there are more than one million structures in Pennsylvania that are located above aban- doned coal or clay mines. Furthermore, DEP has located more than 12,100 abandoned oil and gas wells and estimates that there are approximately 200,000 more abandoned wells that have

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MQRE-FY19-20-Aug.pdf

retail price charged to the consumer. The act also allows Philadelphia and Allegheny County to continue to levy local alcoholic beverage taxes. This pro- vision applies to sales after September 30, 2019. Prior Law The Sales and Use Tax Bulletin 2018- act requires the transfer of funds from fiscal years ending before July 1, 2019 and not committed for local law enforcement grants on September 1, 2019 to the General Fund. From the gaming funds transferred to the General Fund, $1.1

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jackson ppt.pdf

Investment 4.4 8.7 5.3 5.8 Federal Government 4.5 -1.8 -2.5 -3.5 State & Local Government -1.8 -2.2 -2.4 -0.9 Exports 11.3 6.9 4.0 7.6 Imports 12 Many related sectors, especially professional services, also involved. • Hotels, restaurants, retail, short-term housing also get a boost. • State and local budget crunch (reduced revenues, more need for many services, can’t put it on a credit card) adding to job

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IFO_Testimony_Min_Wage_Feb_16_2021.pdf

8 -5.0 -3.6 Admin and Waste Management -53 -34 -26 -16.8 -10.7 -8.0 Education (excludes local SD) -42 -12 -50 -16.1 -5.9 -19.9 Healthcare-Social Assistance -120 -50 -39 -11.4 -4.7 Federal 2 10 1 2.5 9.9 1.2 State 1 -3 -9 0.6 -2.0 -5.8 Local (includes local SD) -20 -14 -24 -4.4 -3.3 -5.2 All Other -21 -23 -24 -8.2 -9

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CNIT-Rate-Cut-2018-04.pdf

These computations reflect state CNIT revenues only, and do not include corporate franchise/privilege taxes, or any corporate levies by local governments. 3 Some states rely heavily on corporate franchise/privilege taxes (Delaware, North Carolina, Illinois and Tennessee), and if those 2012 because those amounts were not reported for tax year 2013. The payroll factor represents the share of firmwide payroll located in the state. If a payroll-only factor is used instead of sales, the tabulations for tax year 2012 reveal

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Budget Hearings Packet.pdf

expand despite the collapse of gas prices and less new drilling. 19 A recent price spike closes the gap between local hub spot prices and the Henry Hub. 20 (3) Shaded figures represent preliminary data or forecasts. For 2016, U.S February 2017. Dollar Amounts Growth Rates Gaming Revenue and Lottery Sales (15) Tax burden equal to ratio of total state-local taxes divided by personal income. Pennsylvania slightly lower than U.S. weighted average. Sales tax burden lower due to narrower

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Budget Hearings Packet- Web Version.pdf

expand despite the collapse of gas prices and less new drilling. 19 A recent price spike closes the gap between local hub spot prices and the Henry Hub. 20 (3) Shaded figures represent preliminary data or forecasts. For 2016, U.S February 2017. Dollar Amounts Growth Rates Gaming Revenue and Lottery Sales (15) Tax burden equal to ratio of total state-local taxes divided by personal income. Pennsylvania slightly lower than U.S. weighted average. Sales tax burden lower due to narrower

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Boyd PA IFO November 2016.pdf

1 “standard deviation” •For U.S. as a whole, today, that’s about $425 billion. About 27% of all state-local taxes, up from 7.6% in 1995, 2.7% in 1985 •Even if amortized slowly* it is a lot: •increased 30 years (after which it is paid off) •roughly equivalent to a 24 percent cut in all U.S. state-local highway capital spending, for 30 years •the result of a single year of moderately bad investment returns •Risks borne by

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Special-Funds-Response-Letter-03-08-2019.pdf

521 Municipal Pension 301,730 Banking and Securities Banking 28,346 Community & Economic Development Ben Franklin Technology Development 25,034 Local Government Capital Project Loan 1,100 Machinery and Equipment Loan 48,600 Minority Business Development 2,590 Municipalities Financial Recovery 046 77,927 91,895 250,921 Difference 8,871 17,697 14,925 11,411 7,234 -145,443 Local Government Capital Project Loan Fund Receipts 259 305 338 246 223 245 Disbursements 217 139 32 90 296 1,100

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SEIU Local 668 UC Referees Analysis- 2020.pdf

that obligation. The analysis considers the recent collective bargaining agreement between the Commonwealth and the Service Employees International Union (SEIU) Local 668 Unemployment Compensation (UC) Referees Unit. The analysis uses the following parameters and data obtained from the state accounting system 2.0 percent GPI. The total is prorated for the October 2020 effective date. Analysis of Collective Bargaining Agreement SEIU Local 668 Unemployment Compensation Referees Unit millions of dollars 1/ Annual savings from the replacement of high-wage senior workers with

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Response_Letter_9_23_2019.pdf

g., realty transfer) and taxes not based on income or consumption (e.g., inheritance). The analysis also did not consider local earned income or sales taxes. Based on these criteria, Table 2 includes the following General Fund taxes: (1) state personal states that does not tax private pensions. The IFO surveyed research by academics and national policy organizations and could not locate any credible findings that would suggest a significant impact on senior migration patterns from the net tax changes on senior

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RB_2021_11_Economic_Development_Incentives.pdf

million from the prior fiscal year. The Office of the Budget awards these funds for the acquisition and construction of local economic, cultural, civic, recreational and historical improvement projects. In calendar year (CY) 2020, 350 projects were awarded over $456 million decreased by $6.3 million (-48%) from FY 2019-20. This program supports regional economic development projects through partnerships with Local Development Districts, Small Business Development Centers and other entities, assisting businesses through workforce, market and real-estate development efforts. • Workforce

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RB-2020-10-Impact_of_TCJA_on_PA_Taxpayers.pdf

 Allowed a new 20 percent deduction for certain qualified business income.  Repealed itemized deductions except for state and local taxes (SALT) paid (up to $10,000), interest on home mortgage debt below $750,000, charitable contributions and other miscellaneous and Dental 2.4 1.4 0.3 4.0 1.5 1.1 0.3 3.0 State and Local Tax 3.5 9.2 8.8 21.5 0.8 2.0 1.4 4.2 Home Mortgage Interest

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RB-2019-01.pdf

implicit tax burden imposed by the impact fee in a given year. Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Presentation_PBC_6-12-14_data.xlsx

491 6,627 6,864 7,119 7,048 6,886 6,639 1.9% 1.7% 0.0% State & Local Government 15,836 16,458 17,234 18,024 18,596 19,334 20,049 20,989 22,035 23 24 63.61 65.21 65.02 68.57 68.65 68.46 3.3% 2.8% 1.5% State & Local Government 27.37 28.13 28.95 30.09 30.83 32.17 33.03 34.15 35.34 36

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NGIFE-2018.pdf

implicit tax burden imposed by the impact fee in a given year. Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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NGIFE-2016.pdf

implicit tax burden imposed by the impact fee in a given year. Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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NAP-2018-03.pdf

analysis uses multipliers computed by the U.S. Bureau of Economic Analysis based on input-output data for 2007 and local industry data from 2015 (RIMS II, Type 2 multipliers). 6 The values for relevant Pennsylvania-specific output or spending multipliers in-state by nature of the work (e.g., construction workers and those providing social services are likely to be located in Pennsylvania to provide services to those living in Pennsylvania neighborhoods). For FY 2015-16, the state granted $17.9

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MTR-2016-01.pdf

added nearly 8,000 jobs. Despite impressive recent gains, the construction sector contracted by 24,100 jobs (-9.2%) while local government contracted by 36,500 jobs (-7.5%). Roughly three- quarters of the contraction in the local government sector was related to education; the residual was related to municipal functions. These payroll data provide only a partial

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Labor_Market_Update_October_2021.pdf

September due to weak seasonal hiring in the education (i.e., colleges and universities, private schools) and government (i.e., local school districts) sectors. For the three years prior to COVID, roughly 60,000 net payroll jobs were added in September added an average of 42,800 payroll jobs, but only 25,400 last month. For the government sector that includes local school districts, an average of 51,400 jobs were added, but only 31,100 last month. Some other sectors recorded

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Impact_Fee_Update_Outlook_2021.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Impact-Fee-Update-Outlook-2020.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Impact-Fee-Update-Outlook-2019-06.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Impact-Fee-Update-2018-Outlook-2018-06.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Impact-Fee-Update-2017-Outlook-2017-07.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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Impact-Fee-Estimate-2019.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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IFO - Economic and Budget Outlook - January 2012.pdf

Four types of spending comprise real GDP: (1) personal consumption, (2) investment, (3) net imports and (4) federal and state-local government spending. Real measures are a superior measure of economic activity because they eliminate inflationary growth. Inflationary growth does not 4 percentage points), partially offset by an increase in net imports (-0.5 percentage points) and a decline in state-local government spending (-0.2 percentage points). Expansive fiscal policy provided broad support to the 2010 economy. The Congressional Budget Office

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Five_Year_Outlook_Presentation_2021.pdf

policy specialist with the Fiscal Affairs Program at NCSL, where she specializes in state budgets, federal stimulus funds, state and local relations, and economic development topics. She is a staff liaison to NCSL’s Labor and Economic Development Standing Committee and 8% Accommodation and Food Service 479 403 -76 -15.9% Other Services 261 238 -24 -9.0% All Government (includes local SDs) 716 680 -36 -5.0% All Other 822 797 -25 -3.0% Note: Data are not seasonally adjusted. Figures

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2020_Impact_Fee_Estimate.pdf

wells that were drilled or operating in the previous calendar year. 1 Proceeds from the impact fee are distributed to local governments and state agencies to provide for infrastructure, emergency services, environmental initiatives and various other programs. Local governments receive funds based on the number of wells located within their boundaries or their proximity to jurisdictions where natural

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2018_Mid-Year_Update.pdf

Hospitality 5.1 7.5 13.1 17.9 State-Federal Govt -2.0 0.3 0.9 -2.0 Local Government -7.3 -6.8 -0.9 -1.8 All Other Sectors 4.3 1.5 9.3 7.7 0.2% Notes: Itemized deductions based on IRS tabulations for PA for tax year 2015. SALT is the state and local tax deduction for income (or sales) and property taxes. For PA, roughly 14% of taxpayers with AGI of $40,000

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2002_dbdc_report.pdf

funded through their tax- deferred, pre-retirement contributions. Currently, the number of school districts that have authorized participation in a locally administered 403(b) plan is not known. Alternative Retirement Plans Certain employees of Pennsylvania institutions of higher education are eligible school nonteaching staff, certain types of state employees (for example, judicial or public safety), only county, municipal, and other similar local government employees, or certain restricted types of state employees (for example, Georgia’s Defined Contribution Plan for temporary, seasonal, and

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WC-2019-SEIU.pdf

2.0 percent GPI. The total is prorated for the October 2020 effective date. Analysis of Collective Bargaining Agreement SEIU Local 668 millions of dollars 1/ Annual savings from the replacement of high-wage senior workers with less experienced lower wage Other State Funds include Lottery, State Stores, and restricted accounts, augmentations and other funds. Analysis of Collective Bargaining Agreement SEIU Local 668 millions of dollars Table 2 CreationDate: 2019-08-12 18:34:44 Creator: Xerox AltaLink C8045 ModDate: 2019-08-

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Wage Contract SEIU-FINAL.pdf

Accounts/Augmentations/Other Funds) and Federal Funds. The analysis considers the recent collective bargaining agreement between the Commonwealth and SEIU Local 668. The analysis uses the following parameters and data obtained from the state accounting system as of August 12, 2016 Funds Year Increase General Fund Motor License Fund Other State Funds 1/ Federal Funds Analysis of Collective Bargaining Agreement SEIU Local 668 (millions of dollars) Author: Matthew Knittel CreationDate: 2016-12-15 18:14:59 Creator: Adobe Acrobat Pro DC 15

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TC_2020_Organ and Bone Marrow Donation Tax Credit.pdf

more efficient.  The costs to provide the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all tax credits if necessary.  The costs of providing the tax credit, including the administrative costs to the Commonwealth and local government entities within this Commonwealth. The act also specifies that the IFO shall develop a tax credit plan for all tax credits

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TCJA-Update-August-2018.pdf

those sources, so that the number of unique filers is smaller. • Roughly 1.6 million filers reported a state and local income tax deduction ($11.3 billion) and the same number reported a local property tax deduction ($8.2 billion). Nearly all filers that claim one of those deductions will claim both. The majority

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Revenue_Estimate_2021_05_Presentation.pdf

Total Individual Programs 38.4 39.6 78.0 PPP Forgivable Loans $20.7 $10.1 $30.8 Direct State-Local Support 8.7 31.0 39.7 Other Support 5.4 2.9 8.3 Total Other 34.8 44 5.3 -2.0 -0.3 Admin-Waste Management -68 -50 -47 -21.4 -15.0 -14.9 Education (excludes local SD) -37 -27 -21 -14.4 -10.6 -8.3 Healthcare-Social Assistance -109 -39 -60 -10.3 -3.6

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Response-Letter-09-12-2019-Part-2.pdf

to $50,000 and decrease the property tax burden threshold from 15 percent to 10 percent.  For homeowners not located in Pittsburgh, Philadelphia or Scranton, your letter requests estimates for two proposals related to the supplemental rebate: (1) increase the supplemental rebate to $1,500 and (2) increase the supplemental rebate to $2,000. Homeowners located in the aforementioned cities would receive supplemental rebates that range from $1,175 to $1,500 and $1,675 to

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RB-2017-5.pdf

marginal effective rate is similar to one or more of the other rate categories. Sources: Tax Foundation and State and Local Taxes: A Comparison Across States, IFO (May 2017). Independent Fiscal Office Page 4 Table 2 displays corporate net income tax revenues to economic conditions. The growth of tax revenues will be sensitive to the specific firms and industries that are located in the state and are incorporated as C corporations. The taxable profits that motivate corporate net income tax revenues may

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PICA_Presentation_2020_11.pdf

18.9% -10.3% -7.5% Administration-Waste Man. -53 -33 -27 -16.8% -10.3% -8.3% Education (exc. local SDs) -42 -9 -36 -16.1% -4.3% -15.0% Healthcare -89 -39 -34 -10.9% -4.7% -4.1% 29 -23 -54.1% -41.5% -37.7% Colleges and Universities -17 -5 -27 -9.6% -4.1% -16.5% Local Government -20 -17 -25 -4.4% -3.9% -5.5% Employment Services (temps) -30 -21 -22 -26.1% -18.3%

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PA_Turnpike_Toll_Projections_May_31_2013.pdf

each 1.0 percent increase in toll rates. The strength of the response depends on the type of road, geographic location and viable alternatives. (See Table 2 for a summary of studies and results.) For this analysis, the IFO estimated driver Background%20Documents/ Matas%26Raymond%20on%20Tolled%20Motorways%20in%20Spain.pdf. Independent Fiscal Office Page 6 Table 2 Studies on Toll Rate Responsiveness in the U.S. Authors Location Responsiveness / Elasticity Wuestefeld & Regan (1981) 16 U.S. Toll Facilities -0.03 to -0.31 Harvey (1994) Everett Turnpike, NH

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PA_Chamber_June_17_2021.pdf

Total Individual Programs 38.4 40.5 78.9 PPP Forgivable Loans $20.7 $10.0 $30.7 Direct State-Local Support 8.7 30.8 39.5 Other Support 5.4 2.9 8.3 Total Other 34.8 43 5.3 -2.0 -0.3 Admin-Waste Management -68 -50 -47 -21.4 -15.0 -14.9 Education (excludes local SD) -37 -27 -21 -14.4 -10.6 -8.3 Healthcare-Social Assistance -109 -39 -60 -10.3 -3.6

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PA_Assoc_of_Community_Bankers_Presentation_2020_12.pdf

18.9% -10.3% -7.2% Administration-Waste Man. -53 -33 -28 -16.8% -10.3% -8.6% Education (exc. local SDs) -42 -9 -40 -16.1% -4.3% -15.4% Healthcare -89 -39 -23 -10.9% -4.7% -2.8% 29 -22 -54.1% -41.5% -36.6% Colleges and Universities -17 -5 -30 -9.6% -4.1% -16.9% Local Government -20 -17 -23 -4.4% -3.9% -4.9% Employment Services (temps) -30 -21 -22 -26.1% -18.3%

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PASBO_March_17_2021.pdf

3% -2.7% -0.4% Admin and Waste Management -68 -48 -36 -21.4% -15.0% -11.9% Education (excludes local SD) -37 -13 -25 -14.4% -6.6% -11.0% Healthcare-Social Assistance -109 -51 -52 -10.3% -4.8% Level 8 Number (000s) Change Jan 2020 Jan 2021 Number Percent Education Colleges-Universities, Prof. Schools 148 125 -23 -16% Local School Districts 275 257 -18 -7% State Education (state system, related) 56 45 -11 -20% Private Schools (K-12) 49

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Official-Revenue-Estimate-2018-06.pdf

8.6 8.0 State-Federal Gov't -2.0 0.2 1.0 -0.6 -1.0 Local Gov't -7.4 -6.7 -2.2 0.6 -1.0 All Other Sectors 4.0 1.5 9.7 6 rather than April 2018 (as annual payments) due to the limitation of the federal deduction for state and local taxes (SALT) for tax year 2018. For FY 2018-19, the forecast projects a solid increase ($596 million, 4.4 percent) in

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novak ppt.pdf

in • The recession was too long for the economy, much longer for the unemployed. • Government job loses at state and local level have been rising Some Final Thoughts • Economist and forecasting agencies often differ in their outlook, use more than one. • Unlikely to find a method that works indefinitely. • Buy local. Survey of Professional Forecasters (SPF) Real GDP (%) Unemployment Rate (%) Payrolls (000s/month) Previous New Previous New Previous New Quarterly data

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Newsstand_January_2020.pdf

A recent article in the Wall Street Journal discusses the benefits of targeted business tax incentives offered by state and local governments. A study conducted by economists at Columbia Business School and Princeton University found that the number of tax incentives more incentives and that 25% of business tax incentives flow to a small group of firms that expand to new locations. State Leading Index Declines in Nine States Including Pennsylvania On December 31, 2019 the Federal Reserve Bank of Philadelphia released

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MTR-2017-08.pdf

deaths ranked 18th in the nation. In addition to significant personal costs, the crisis also has implications for state and local budgets and economies. The opioid overdose death rate (rate per 100,000 in population) has increased dramatically. (See table.) In considerably higher. In the near-term, researchers believe that the budgetary implications of the crisis could intensify as state and local governments continue to devote more resources to education and treatment. The Pennsylvania Opioid Crisis General Fund Snapshot General Fund Tax

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MTR-2016-03.pdf

and gross earnings increased by 3.0%. The next three largest sectors recorded modest gains in gross earnings: state and local government (11.0% of total gross earnings, 1.6% growth), wholesale- retail (10.4%, 1.8% growth) and manufacturing (10 2% Professional Services 9.6% 5.2% Administrative-Support 3.3% 5.3% Healthcare-Social 13.8% 3.0% State-Local Gov’t 11.0% 1.6% 28.2% 4.2% All Other Sectors United States Pennsylvania Dec-15 Jan-16

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MQRE-FY20-21-Aug.pdf

FY 2020-21 revenues. Increased Cap for Death Certificates The act increases the cap on the amount that local registrars may keep for processing death certificates to $85,000 annually. Any death certificates issued during the COVID-19 disaster declaration do towards the cap. This provision is effective July 1, 2020. Prior Law The cap on the amount that local registrars may keep for processing death certificates was previously $60,000 annually. Fiscal Analysis This provision is expected to reduce licenses and

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MER-2013-12.pdf

purchases caused only a minor reduction in real GDP growth (–0.1 percent) for the last two quarters. State and local government purchases are also recovering, moving from a –0.1 percent contri- bution to real GDP growth in 2012 Q4 1% 0.1% Federal -0.2% 0.0% 0.7% -1.2% -0.7% -0.1% -0.1% State and Local -0.1% 0.1% 0.0% -0.1% -0.1% 0.1% 0.2% Contribution to Real GDP Growth Rate

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ITEP-Presentation-11-14-2019.pdf

on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan research organization that works on federal, state, and local tax policy issues. ITEP's mission is to ensure that elected officials, the media, and the general public have access 3: think about intergenerational equity.  Simplicity/transparency: avoids public antagonism  Competitiveness: don’t stick out. Pennsylvania state and local taxes are regressive. Consumption and Property Taxes Drive Tax Regressivity General Sales Taxes — 0.5% 1.0% 1.5% 2

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Initial-Revenue-Estimate-2018-05.pdf

4 8.6 8.0 State-Federal Govt -2.0 0.2 1.0 -0.6 -1.0 Local Govt -7.4 -6.7 -2.2 0.6 -1.0 All Other Sectors 4.0 1.5 9.7 6.4 than April 2018 (as annual payments) due to the limitation of the federal deduc- tion for state and local income taxes (SALT) for tax year 2018. For FY 2018-19, the forecast projects a solid increase ($610 million, 4.6 percent

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Five_Year_Outlook_2020_Presentation_Final.pdf

8% -5.0% -4.8% Admin and Waste Management -53 -34 -36 -16.8% 10.7% -10.8% Education (excludes local SD) -42 -12 -38 -16.1% -5.9% -14.5% Healthcare-Social Assistance -120 -50 -34 -11.4% -4.7% 27 -16.6% Employment Service (Temps) 12 104 -24 -18.6% Personal Care-Dry Cleaning 73 50 -23 -31.2% Local Government 465 443 -22 -4.7% Retail – Clothing Stores 45 23 -22 -48.8% Accommodations 59 38 -21 -35.2%

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Five_Year_Outlook_2017_Presentation.pdf

 Work with states to develop and implement best practices. Previous Experience and Education  Provided research and analysis on local and state public policy topics for the American Chamber of Commerce Executives.  Planned and coordinated education for the government Recent data suggest a small net inflow of 18-24 age group.  Elderly continue to move to warmer weather locations. November 16, 2017 11 U.S. and PA Population Distributions 0.0% 0.2% 0.4% 0.6% 0.8%

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Five_Year_Outlook_2016_IFO_PPT.pdf

0 5 10 15 20 2015 2016 Healthcare & Social Leisure & Hospitality Professional & Business All Other Wholesale & Retail Transport & Storage Manufacturing Local Gov't Mining Long Run Growth Rate Discrepancy 11/15/2016 21 Revenue Growth Pers. Income 4.6% Corporate Net Institute of Government Background  Ph.D. in economics from Rensselaer Polytechnical Institute  Over three decades experience analyzing state/local fiscal issues. Previous positions: • State Budget Crisis Task Force, Executive Director • New York State, Director of Economic and Revenue Analysis

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2019_Wage_Contract_Summary_Table.pdf

0.2 0.3 0.4 0.9 PSSU Pennsylvania Social Services Union, Hearing Officers SEIU ​Service Employees International Union, Local 668 7/1/2019 6/30/2023 8/12/2019 25.6 56.3 89.3 119.0 290.1 SEIU UC Referees ​Service Employees International Union, Local 668 - Unemployment Compensation Referees 7/1/2019 6/30/2023 5/7/2020 0.2 0.4 0.6 0

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2013-07 Monthly Economic Summary.pdf

Virginia ($403 million), Delaware ($217 million) and Maryland ($218 million) trailed Pennsylvania in gaming tax revenue. Many analysts believe that location is the primary considera- tion for consumers who patronize Pennsylvania’s casinos. For example, 80 percent of Philadelphia’s Parx casino cus- tomers live within 20 miles of the facility. 3 The Pennsylvania business model caters to local residents and offers fewer amenities than New Jersey’s full service resorts—and, it ap- pears to be successful. Pennsylvania

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Pensions

Retirement Incentives in the Public Sector (1995) Rate of Employer Contribution for the Alternate Retirement Program (1994) Current Structure of Local Government Retirement Systems and Recommended Establishment of a Statewide Retirement System (1992) Employer Contribution Rate for Optional Alternate Retirement Program (1991) Fiduciary Responsibility and Liability for Pennsylvania Local Government Employee Retirement Systems (1989) Study of Method for Setting Employer Contribution Rates to Optional Alternate Retirement Programs (1984) Cost-

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WJ-Presentation-Natural-Gas-7-14-20.pdf

liquid fuels taxes down in FY19-20, projected to decline further in FY20-21.  IFO to release report estimating local revenue losses (county, municipal, school). Recent Trends – Decline and Deceleration July 14, 2020 10 2018 2019 2020 Q4 Q1 Q2

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SR2017-06.pdf

table provides detail on the IFO’s county estimates. The data are based on the county in which properties are located and may not align precisely with previously published county-based information on school property taxes. Such analyses typically place multi-

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SR2014-03-presentation.pdf

Service Computations for the real estate tax rate include these assumptions or scenarios: Earned income tax revenues (various rates): Other local revenues ($53.6 million) held constant. 16.Dec.2014 14 Real Estate Tax Computation 0.5% 1.0% 1.5%

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Senate_Maj_Policy_Comm_April_13_2021.pdf

and Technical -19 -1 -5.3% -0.2% Administration and Waste Management -68 -36 -21.4% -11.9% Education (excludes local SD) -37 -31 -14.4% -12.1% Healthcare-Social Assistance -109 -49 -10.3% -4.6% Arts-Entertainment -56 -30

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Revenue-Estimate-2020-05-Presentation.pdf

Estimate Estimate Individual Provisions Federal Grants Economic Impact Payments $10.8 State Governments $5.8 State UC Payments 6.2 Local Governments 2.4 Federal UC Payments 13.9 Healthcare Providers 1.9 SNAP 0.3 Educational Institutions 0.5 Business

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Revenue-Estimate-2019-05-Presentation.pdf

Hospitality 12.4 9.1 4.9 7.8 State-Federal Government 1.1 -0.2 -1.3 1.0 Local Government -2.3 0.5 1.0 -0.7 All Other Sectors 9.6 4.5 8.9 6.1

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Revenue Conference Presentation Jan 2013 FINAL.pdf

Economic Driver: Consumer Spending  Consumers must drive economic growth. o Comprise 70% of economic activity. o Federal, state and local budgets are constrained. o Weak overseas demand.  Sales and Use Tax collections have been very weak. o July to

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REU-2019-12.pdf

due to lower than projected quarterly payments (-$53.2 million). Prior to the implementation of the cap on state and local tax (SALT) deductions under the federal Tax Cuts and Jobs Act (TCJA), taxpayers had an incentive to pay their last

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Response-Letter-09-12-2019.pdf

to $50,000 and decrease the property tax burden threshold from 15 percent to 10 percent.  For homeowners not located in Pittsburgh, Philadelphia or Scranton, increase all supplemental rebates to $1,000. Homeowners in the aforementioned cities would receive supplemental

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RB-2020-03 County Income Patterns.pdf

proprietor income (i.e., partnerships, sole proprietors and independent contractors), which may be due to technical issues related to business location versus owner residence. Conversely, the strong growth for Juniata County was driven by robust growth of non-farm proprietor income

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RB-2015-04.pdf

25 $7.25 $7.25 $7.25 $7.25 Note: Thousands of workers. Non‐farm payroll employment based on employment location. CPS data based on residence of employee. Source: Non‐farm payroll employment from the U.S. Bureau of Labor Statistics

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RB 2019 Natural Gas Royalties.pdf

many Pennsylvania landowners. Firms pay royalties based on the revenues received from the sale of natural gas extracted from wells located on a landowner’s property. Pennsylvania law mandates a minimum royalty rate of 12.5 percent of the market value

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QRE_FY14-15.pdf

Account 2.4 million 1 The transfer is to be made from amounts available to the board for local law enforcement grants pursuant to 4 Pa.C.S. §1408, which provides for transfers to the board from the State Gaming Fund

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Publicity - Economic and Budget Outlook - 2014.pdf

Budget Outlook: Fiscal Years 2014-15 to 2019-20 Date and Time: Thursday, November 13, 2014; 1:30 p.m. Location: Harrisburg University of Science and Technology Conference Center, Fourteenth Floor 326 Market Street, Harrisburg (enter from Market Street, Fourth Street

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Presentation_PICPA_12-3-2014.pdf

600,000 new enrollees. • Some uncertainty over the ACA. Continued Contraction for Government Sector. • Federal government sheds Postal Service jobs. • Local gov’t contracts due to shrinking pupil base and pensions. Exception: Labor Force Participation Rates. • Forecast assumes a small increase

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Presentation_Lancaster_Chamber_2017-07-14.pdf

Healthcare-Social 14.3 11.2 23.7 29.4 Leisure-Hospitality 5.1 7.5 13.1 11.2 Local Government -7.3 -6.8 -0.9 0.3 State-Federal Government -2.0 0.3 0.9 -1.5

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Presentation_2017_02_10_EPLC.pdf

10.Feb.2017 22 Source Amount Percent Property Tax $12,285 44.5% Earned Income $1,476 5.4% Other Local Sources $2,126 7.7% Act 1 Allocations (slots) $530 1.9% State (exclude Act 1) $9,492 34.4%

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Presentation_2016-05-13_KRFS_Economic_and_Revenue_Outlook.pdf

13.4 10.2 Healthcare‐Social 14.4 11.8 14.5 Leisure‐Hospitality 5.3 9.5 14.7 Local Gov’t ‐7.5 ‐7.5 ‐4.0 State‐Federal Gov’t ‐2.0 1.4 1.0 All Other

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Presentation-Initial-Revenue-Estimate-2018-05.pdf

7.9 12.4 8.6 8.0 State-Federal Gov’t 0.2 1.0 -0.6 -1.0 Local Gov’t -6.7 -2.2 0.6 -1.0 All Other Sectors 1.5 9.7 6.4 4

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Presentation-2019-01-Mid-Year-Update.pdf

7.9 12.4 8.6 10.8 State-Federal Gov’t 0.2 1.0 -0.6 -0.3 Local Gov’t -6.7 -2.2 0.6 -1.0 All Other Sectors 1.5 9.7 6.4 7

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Presentation-2018-10-Performance-Based-Budget-Board.pdf

2018 Results First Model Results First is a capacity-building initiative that provides tools and technical assistance to state and local governments to implement evidence-based policymaking 11 Social policy areas: Behavioral Health Criminal Justice Education Public Health Monetize costs and

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Presentation-2018-06-PICPA.pdf

7.9 12.4 8.6 8.0 State-Federal Gov’t 0.2 1.0 -0.6 -1.0 Local Gov’t -6.7 -2.2 0.6 -1.0 All Other Sectors 1.5 9.7 6.4 4

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Presentation-2018-06-Philly-Pitt-Chambers.pdf

7.9 12.4 8.6 8.0 State-Federal Gov’t 0.2 1.0 -0.6 -1.0 Local Gov’t -6.7 -2.2 0.6 -1.0 All Other Sectors 1.5 9.7 6.4 4

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Presentation-2018-06-PASBO.pdf

7.9 12.4 8.6 8.0 State-Federal Gov’t 0.2 1.0 -0.6 -1.0 Local Gov’t -6.7 -2.2 0.6 -1.0 All Other Sectors 1.5 9.7 6.4 4

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PICPA Presentation_ June 11, 2019.pdf

Hospitality 12.4 9.1 4.9 7.8 State-Federal Government 1.1 -0.2 -1.3 1.0 Local Government -2.3 0.5 1.0 -0.7 All Other Sectors 9.6 4.5 8.9 6.1

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PBB_Board_Hearing_Apr_28_2021.pdf

increased by 605 (47.7%) ▪ Use of force complaints increased by 280 (86.2%) Act 57-2020 establishes database of local police officer separation records ▪ Key measures to monitor: # LEAs enrolled | # Officer separation records | # Reports filed for hires with negative separation

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PBB-Board-Hearing-Jan-22-2020.pdf

on time DEP continues to address legacy coal mining and oil/gas drilling  More than 1 million structures are located above abandoned mines  12,000 abandoned wells identified | ~200,000 more not identified January 22, 2020 19 DEP Metric

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Official-Revenue-Estimate-2020-06-Presentation.pdf

Estimate Estimate Individual Provisions Federal Grants Economic Impact Payments $10.8 State Governments $5.9 State UC Payments 6.0 Local Governments 2.4 Federal UC Payments 14.7 Healthcare Providers 2.1 SNAP 0.4 Educational Institutions 0.5 Business

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NGPR_2021_Q3.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. $1.00 $1.50 $2.00 $2.50 $3.00 $3.50

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NGPR_2021_Q2.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. $0.75 $1.25 $1.75 $2.25 $2.75 $3.25

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NGPR_2020_Q4.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. Table 5: Regional Spot Price Trends $0.75 $1.25 $1.75

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NGPR_2020_Q3.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. Table 5: Regional Spot Price Trends $0.75 $1.25 $1.75

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NGPR-2021-Q1.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Table 5: Regional Spot Price Trends $0.75 $1.25 $1.75 $2.25 $2.75 $3.25

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NGPR-2020-Q2.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. Table 5: Regional Spot Price Trends $0.75 $1.25 $1.75

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NGPR-2020-Q1.pdf

The PA Average is a weighted average of the Dominion South and Transco Leidy trading hubs. The Henry Hub is located in Louisiana. Growth rates are year-over-year. $0.75 $1.25 $1.75 $2.25 $2.75 $3.25

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NGIFE-2015.pdf

the previous calendar year. To date, the impact fee has generated approximately $856 million in revenues, which were distributed to local governments and state agencies to offset the impact from unconventional natural gas extraction. The proceeds are used to provide for

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Municipal_Analysts_Presentation.pdf

13 Service Sector Drives Job Gains Employment (000s) Change (000s) 2007 2017 Number Percent Manufacturing 659 552 -107 -16.2% Local Government 490 449 -41 -8.3% Wholesale-Retail 891 849 -42 -4.7% All Other Sectors 1,699 1,705

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MTR-2018-1.pdf

is expected that tax filers are taking advantage of the final year of the uncapped federal deduction for state and local taxes (SALT), by overpaying for tax year 2017. This behavioral response to federal tax law changes is likely to result

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MTR-2017-12.pdf

December estimated payment was very strong as many taxpayers likely remitted payments early to qualify for the uncapped state and local tax deduction. It is also possible that some taxpayers overpaid their tax liability because the overpayments are currently deductible, but

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Monthly_Economic_Update_September_2020.pdf

income tax return. Major provisions of the act include: lower tax rates, a $10,000 cap on the state and local tax (SALT) deduction, a near doubling of the standard deduction, elimination of personal exemptions and an expansion of the child

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Monthly_Economic_Update_October_2020.pdf

are not seasonally adjusted.) Of particular note, the education (-15.0% decline from last September), state government (-6.6%) and local government (-5.5%) sectors recorded stronger job losses compared to the prior month, while all other sectors recorded modest gains

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Monthly_Economic_Update_November_2020_Final.pdf

employment and now work from home, are leaving the city for the suburbs and seek increased space and more affordable locations. This shift has led to an all-time high in the occupancy of single-family homes for rent. Due to

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Monthly_Economic_Update_May_2020.pdf

Public Pension Funding Outlook Negative; Philadelphia Plan One of Most At-Risk The Center for State & Local Government Excellence published an article detailing public pension market returns for fiscal year (FY) 2020 and potential impacts going forward

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Monthly_Economic_Update_January_2021.pdf

relative to the prior year. For November 2020, recent data from the U.S. Bureau of Labor Statistics reveal that local public school districts employed 268,800 staff, a decline of 5.5% (-15,700 jobs, not seasonally adjusted) from November

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Monthly_Economic_Update_April_2021.pdf

computer equipment, software and automation technology. These investments, in combination with the reduction in lower wage jobs (which are disproportionately located in low productivity growth sectors) likely drove productivity gains in 2020. Strong business investment in technology is expected to continue

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Mid_Year_FY16-17_Presentation.pdf

Hospitality 5.3 9.5 12.3 7.4 State-Federal Govt -2.0 1.4 0.8 -1.2 Local Govt -7.5 -7.5 -3.4 -1.6 All Other 4.1 4.3 5.9 4.1 Total

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MER-2014-09.pdf

August, data from the U.S. Bureau of Labor Statistics (BLS) show 95,600 federal payroll jobs (average annual level) located in Pennsylvania. That Ðigure includes individuals em‐ ployed by the Department of Defense, Postal Service as well as many other

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MER-2014-05.pdf

5% in 2013:3 and 28.5% in 2013:4) (not shown in table). Total government includes federal, state and local levels. Government comprises roughly 13 percent of total GDP. In the recent past, the government sector has been a relative

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Lancaster_Chamber_Presentation_ Oct_6_2021.pdf

2% Professional and Technical 363 371 8 2.2% Admin and Waste Management 322 277 -45 -14.1% Education (excludes local SD) 200 204 4 2.1% Healthcare-Social Assistance 1,064 1,014 -50 -4.7% Arts-Entertainment 123 96

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Labor_Market_Update_Sept_2021.pdf

non-seasonally adjusted payroll jobs typically increase by 60,000 as many jobs are added in the education and government (local school districts) sectors, but are partially offset by losses in leisure-hospitality. For that reason, and because the data will

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Labor_Market_Update_July_2021.pdf

non-seasonally adjusted payroll jobs typically decline in June due to reductions in the education (colleges and universities) and government (local school districts) sectors. The bottom portion of the table displays data for COVID-related traditional UC claims (excludes “normal” claims

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Labor_Market_Update_Aug_2021.pdf

July. However, non-seasonally adjusted payroll jobs typically decline in July largely due to a reduction in the government sector (local school districts). The summer jobs contraction was smaller than normal, possibly due to reductions that have already occurred. The computed

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Initial_Estimate_May_2017_Presentation.pdf

14.4 13.2 Health-Social 11.2 23.7 18.7 Leisure-Hospitality 7.5 13.1 9.6 Local Gov’t -6.8 -0.9 -0.7 State-Federal Gov’t 0.3 0.9 0.1 All Other

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IFO_PASBO_Presentation_Nov_2021.pdf

8% Accommodation and Food Service 479 403 -76 -15.9% Other Services 261 238 -24 -9.0% All Government (includes local SDs) 716 680 -36 -5.0% All Other 822 797 -25 -3.0% Note: Data are not seasonally adjusted. Figures

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IFO_Letter_to_the_SCC.pdf

practices (BMPs) funded by the REAP Tax Credit during that year. The model would account for the type and geographic location of each BMP implemented. If the SCC or the Pennsylvania Department of Environmental Protection determines that the deployment of an

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IFO_Hearing_8-30-2017.pdf

FY 2017-18 (May 2017) • Quarterly Revenue Review (May 2017) • Natural Gas Production Report Quarter 1 (May 2017) • State and Local Taxes: A Comparison Across States (May 2017) • Actuarial Note Transmittal for Senate Bill 1: A01354 and A01558 (June 2017) • Official

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IFO_Analyst_Opening.pdf

Microsoft Office applications (e.g., Word and PowerPoint) and statistical software (e.g., SAS) is a plus. The IFO is located in Harrisburg, approximately one block from the Capitol Complex. Compensation is based on education, skills and experience. A comprehensive benefits

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IFO ppt.pdf

to expand. • Consumer Sentiment/Confidence key. Base much of outlook on labor market reports, especially unemployment rate. • For PA, state-local govt reductions appear to have abated for now. • Some room for guarded optimism. January 18, 2012 Independent Fiscal Office Economic

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HTAE_2019_05_15.pdf

Hospitality 12.4 9.1 4.9 7.8 State-Federal Government 1.0 -0.2 -1.3 1.0 Local Government -2.2 0.5 1.0 -0.7 All Other Sectors 9.6 4.5 8.9 5.4

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House_Maj_Policy_Comm_Aug_30_2021.pdf

031 -946 Total $2,773 -$3,247 $5,042 -$4,624 Note: Millions of dollars. PSERS includes both state and local school district contributions. Sources: Submissions supplied by SERS and PSERS in accordance with Act 37 of 2020. CreationDate: 2021-08-

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House Appropriation Response Letter 2-28-2020.pdf

Employees International Union (OPEIU) Healthcare Pennsylvania , Pennsylvania Doctors Alliance (PDA), Pennsylvania Liquor Enforcement Association (PLEA), Service Employees International Union (SEIU) Local 668, SEIU Healthcare, United Food & Commercial Workers (UFCW), Management and Non- Represented Employees. 2 Other includes Environmental Hearing Board, Ethics

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Five_Year_Outlook_2019.pdf

the same rate as the regional CPI-U. Non-personnel expenses also include grants or subsidies made to local units and institutions. Forecasts for grants and subsidies generally assume that the relevant service population grows with demographic projections, and the average

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Electricity_Update_Sep_2021.pdf

2021 Independent Fiscal Office Page 2 in 2016, and the differential widened through 2021. The average residential price in states located south or west of Pennsylvania were lower in 2016 (i.e., the price ratio was below 1.0), and the

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Economic_and_Revenue_Update_2020_10.pdf

widely noted that lower-wage jobs have been disproportionately impacted by the pandemic. 4 The government sector includes local school districts and state supported higher education institutions. The education sector includes other colleges and universities, junior colleges, technical and trade schools

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Econ Summit Presentation Feb 28 2017.pdf

Bureau. Service Sector Adds Jobs (000s) February 28, 2017 9 2008 2016 Change Percent Manufacturing 644 566 -78 -12.1% Local Government 493 448 -45 -9.1% Construction 254 234 -20 -7.9% Wholesale-Retail 883 864 -19 -2.1% All

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Announcement-Updated_Revenue_Estimates_and_Report.pdf

update to its five-year economic and budget outlook. Date and Time: Wednesday, January 27, 2016; 2:00 p.m. Location: 14 th Floor Conference Center, Harrisburg University, 326 Market Street, Harrisburg The new revenue estimates include: (1) a mid-year

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2020_Mid_Year_Update.pdf

20.5 Leisure-Hospitality 9.1 4.9 6.1 State-Federal Gov’t -0.5 -1.0 2.9 Local Gov’t 0.7 0.7 0.2 All Other Sectors 4.5 8.9 4.0 Total Payroll Job

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2019-Pub-2.pdf

The Independent Fiscal Office presents Fiscal Years 2019-20 to 2024-25 Date and Time Economic and Budget Outlook Location Agenda Guest Presenters Thursday, November 14, 2019 at 1:30 pm Harrisburg University of Science and Technology Conference Center, 14th

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2015_Economic_and_Budget_Outlook.pdf

Budget Outlook: Fiscal Years 2015-16 to 2020-21 Date and Time: Wednesday, December 9, 2015; 2:00 p.m. Location: 2 nd Floor Auditorium Rachel Carson State Office Building 400 Market Street, Harrisburg Agenda: A detailed discussion by IFO staff

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2013-08 Monthly Economic Summary.pdf

for these changes are 1) the rising importance of intellectual property in productivity, 2) the exposed vulnerabilities of state and local pension plans during the recession, and 3) to facilitate consistency of GDP measures across countries. 1 These changes are reflected

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2013-03b Monthly Economic Summary.pdf

equal to total income (e.g., wages, interest, capital gains, rent, dividends and social security income) less any federal, state, local and pay- roll taxes. Hence, DCI represents the net income that residents can use to spend, save or pay down

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Right-to-Know

A sample request form ( PDF ) is available. All requests should include sufficient detail to allow the Open Records Officer to locate the information requested, and should include the requester's contact information. Requests should be sent to the IFO Open Records

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Pensions

2001 School and State Pension Legislation Enacted Since 2001 PA Public Employee Pension Statutes Public Employee Retirement Laws For Pennsylvania Local Governments (2009) IFO Pennsylvania Independent Fiscal Office Email Subscription Get alerts on new studies and reports. Sign Up Latest Tweets • (Dec 01) The Commonwealth collected $6.62 billion in General Fund revenues for November, an increase of $4.28 billion compar… • (Nov 29) In FY 2020-21 Pennsylvania taxpayers claimed an estimated $623 million in economic development tax credits. A new I… • (Nov 22) Pennsylvania natural gas production increased by 6.8% in the third quarter of 2021 compared to the prior year. The… Contact Info (717) 230-8293 contact@ifo.state.pa.us Follow on Twitter Independent Fiscal Office 2nd Floor Rachel Carson State Office Building 400 Market Street Harrisburg, PA 17105 viewport: width=device-width, initial-scale=1.0, maximum-scale=1.0 msapplication-TileColor: #ffffff msapplication-config: /Resources

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Pensions

205 of 1984) to: 1) make available a number of actuarial tools intended to provide short-term fiscal relief to local governments operating public pension plans; 2) establish a new municipal distress determination method using the pension plan ratio of assets

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About IFO

s in Public Administration from the University of Illinois Springfield. His duties at the IFO are focused on state and local pension analysis and reform. Kathleen Hall Revenue Analyst II Primary responsibilities at the IFO include forecasting corporate net income tax

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