An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in taxation and finance, further providing for township and special tax levies.

This bill updates Pennsylvania's Second Class Township Code to clarify how townships can levy taxes specifically for fire and emergency services. It allows township supervisors to collect up to three mills in taxes for fire apparatus and training, and up to one-half mill for ambulance and rescue services, with limits on how much revenue can be used for employee salaries. The legislation also requires that any tax rate exceeding these set limits be approved by a vote of the township's voters before implementation. These changes directly affect second-class townships and their residents by defining the legal framework for funding local fire and emergency response.