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.

Provides, under provisions relating to the general tax effort factor of unit of local government under the State and Local Fiscal Assistance Act of 1972, that where: (1) municipal services are performed within a unit of local government by a special district which is not a unit of local government; (2) such special district receives amounts which would be adjusted taxes of the unit of local government; and (3) notification is made, then such amounts shall be treated as adjusted taxes of the unit of local government.