Senate Bill 4 is intended to amend the Constitution of the Commonwealth of Pennsylvania to more clearly define the criteria that must be met to be considered a purely public charity entitled to tax-exempt status.
Under SB 4, the General Assembly may, by law:
Establish uniform standards and qualifications which shall become the criteria for defining an entity as a “purely public charity.”
Put the proposed amendment to a vote in the General Assembly and if it passes twice, advertise in newspapers throughout the state to inform the public of the details of the amendment.
Submit the proposed constitutional amendment for a public vote at the first primary, general or municipal election occurring at least three months after the proposed amendment is passed by the General Assembly.
SB 4 has passed the PA Senate for a second time and is awaiting consideration by the PA House.