53 Pa. Stat. § 6926.1901
It is the intent of the General Assembly to authorize all public school districts in this Commonwealth to establish a program to allow older residents to volunteer in the school district and receive a real property tax credit in exchange for volunteer service. While there are school districts across this Commonwealth that provide certain property tax relief to seniors, the purpose of this chapter is to grant explicit legislative authorization to allow all school districts to implement volunteer exchange programs. It has been shown that senior tax reduction volunteer exchange programs provide much needed relief to senior citizens, who often struggle to meet the rising cost of property taxes, and help schools meet an increasing demand for a variety of human skills and services. Both senior citizens and children benefit from establishing a relationship where they interact with one another in a positive learning environment.
53 P.S. § 6926.1901