An Act amending the act of June 24, 1931 (P.L.1206, No.331), known as The First Class Township Code, in finance and taxation, further providing for tax levies.

This bill updates Pennsylvania's First Class Township Code to clarify how local governments can levy taxes specifically for fire and emergency services. It allows township boards to set annual tax rates for fire apparatus and emergency vehicles without a public vote as long as the rates do not exceed three mills, while any increase above that threshold requires voter approval. The legislation also permits townships to use up to half of the revenue from these taxes to pay salaries and benefits for fire suppression and emergency service employees. These changes directly affect first-class townships and their ability to fund and manage local fire protection and rescue operations.