Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.1903. Program guidelines

(a) Local guidelines.--A school district may establish a program.  A school district which establishes a program shall adopt specific guidelines regarding the program, including the acceptance of participants.  The program shall provide real property tax credits to participants with no other compensation.  The guidelines shall include a criminal background check for each individual seeking to participate in the program.

(b) Value of tax credit.--The rate of a real property tax credit for a senior volunteer shall be established by the school district and may not exceed the total amount of real property taxes that are owed.  Each volunteer service hour provided by a participant shall be compensated with a real property tax credit the value of which shall be no less than the minimum hourly wage required by the act of January 17, 1968 (P.L. 11, No. 5),  1 known as The Minimum Wage Act of 1968.

(c) Services.--The types of services that participants provide through a program must enhance the academic program of the school district and provide a direct public benefit to the academic program of the school district.

(d) Discrimination prohibited.--This section shall be enforced without discrimination based on race, color, marital status, religious creed, ancestry, handicap or disability, age, sex, national origin, the use of a guide or support animal because of the blindness, deafness or physical handicap of the user or because the user is a handler or trainer of support or guide animals under the act of October 27, 1955 (P.L. 744, No. 222),  2 known as the Pennsylvania Human Relations Act.