Pennsylvania Amends Public School Code, Includes Tax Provisions

The Pennsylvania Governor signed legislation amending the Public School Code. The law includes: 1) increasing from $540 million to $590 million the maximum total aggregate amount of all Educational Improvement Tax Credits that are not to be exceeded in a fiscal year; and 2) providing that any school district receiving adequacy or tax equity supplements in 2025-2026 shall not seek a referendum exception under the Taxpayer Relief Act for the 2026-2027 school year, but allowing school districts receiving the minimum allocation supplement to seek such a referendum. The law has multiple effective dates. [S.B. 315, enacted 11/12/25]