A bill to amend the State and Local Fiscal Assistance Act of 1972 to provide that taxes received by certain special districts which are not units of local government but which perform municipal services within cities and other units of local government shall be included in the tax effort of such cities and other units.

Revises the State and Local Fiscal Assistance Act of 1972 by setting forth the conditions under which taxes received by special districts which are not units of local government but which perform municipal services within cities and other units of local government shall be treated as adjusted taxes of the unit of local government.