PA Act 35 was signed into law on June 1, 2016. The act amended the state public school code, including the creation of a school funding formula. In this policy brief, Pennsylvania School Tax Burden, Gregory Collins examines how the new formula directs state basic education funding, how it is allocated to local school districts based on need, its ability to pay, and the local school tax effort. Pennsylvania School Tax Burden examines the claim that differences exist in local school tax burdens across Pennsylvania's 500 districts.