NOTICES

DEPARTMENT OF EDUCATION

Annual Certification under Section 7201-B(e) of the Tax Reform Code

[54 Pa.B. 7877]
[Saturday, December 7, 2024]

November 18, 2024

Tony B. Watlington, Sr., Ed.D
Superintendent
School District of Philadelphia
440 North Broad Street, Suite 301
Philadelphia, PA 19130

Dear Dr. Watlington:

 I am writing pursuant to Section 7201-B(e) of the Tax Reform Code, Act 52 of 2013, 72 P.S. § 7201-B(e), which provides that a city of the first class may impose a one percent sales and use tax that may be used by a school district of the first class in an amount up to $120,000,000. Effective July 1, 2014, the City of Philadelphia imposed this sales and use tax. However, the use of these funds by the School District of Philadelphia (''District'') must be authorized by the Secretary of Education.

 Pursuant to Section 7201-B(e)(1), as Secretary of Education, I must consider whether ''the school district. . .began implementation of reforms that provide for [the District's] fiscal stability, educational improvement and operational control.''

 According to the District, it has utilized new funding from the City of Philadelphia to build on previous investments and expand those investments, including:

 ▪ Reducing student to personnel allocation ratios for assistant principals, counselors, secretaries;

 ▪ Funding of 6-hour Student Climate Staff positions including benefits;

 ▪ Funding for schools implementing Positive Behavior Interventions and Supports (PBIS) programs;

 ▪ Providing additional counselors and school improvement support liaison positions for schools with the greatest need;

 ▪ Providing additional English as a Second Language teaching positions and special education teaching positions

 The District is also implementing Accelerate Philly, a 5-year strategic plan adopted in June, 2023. Accelerate Philly includes five Priority Areas and 62 Strategic Actions that the District has begun and will continue to undertake through 2028 to accelerate progress and transform outcomes for its students.

 The District has also reported that additional steps have been taken to improve operational controls and to maintain fiscal stability, including that it received an increased credit rating from Fitch Ratings in May, 2024 and projects to end the fiscal year with more than a $794 million positive fund balance.

 As a result of the foregoing reforms documented by the District, I hereby certify that the requisites of Section 7201-B(e) of the Tax Reform Code have been satisfied. I authorize the Pennsylvania Department of Revenue to disburse to the District, on or before the tenth day of every month, the total amount of money contained in the Local Sales and Use Tax Fund as of the last day of the previous month up to a maximum of $120,000,000 pursuant to section 7201-B(e)(2) of the Tax Reform Code.

DR. KHALID N. MUMIN, 
Secretary

cc: Majority Chair of the Senate Appropriations
 Committee
Minority Chair of the Senate Appropriations
 Committee
Majority Chair of the House Appropriations
 Committee
Minority Chair of the House Appropriations
 Committee
Majority Chair of the Senate Education Committee
Minority Chair of the Senate Education Committee
Majority Chair of the House Education Committee
Minority Chair of the House Education Committee
Reginald L. Streater, President, Board of Education
Pat Browne, Secretary, Pennsylvania Department of
 Revenue

[Pa.B. Doc. No. 24-1732. Filed for public inspection December 6, 2024, 9:00 a.m.]

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