Section 2901-H. Taxability of independent public schools.
A charter school, regional charter school or cyber charter school, as defined in section 1703-A of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, is an independent public school and shall be free from taxation within this Commonwealth to the same extent as a school district for purposes of the surplus lines tax under section 1621 of the act of May 17, 1921 (P.L.682, No.284), known as The Insurance Company Law of 1921.
(2901-H added June 28, 2019, P.L.50, No.13)