S. 1175 — Small County PILT Parity Act

This section revises the adjustment for low-population units of general local government under the Payments in Lieu of Taxes (PILT) program (31 U.S.C. §6903(c)) by (1) lowering the population threshold from 4,999 to 999 in paragraph (1); and (2) in paragraph (2), lowering the population threshold from 5,000 to 1,000 in the matter preceding the table and replacing the table with a new one that sets the payment limitation equal to population times amounts ranging from $394.15 (at 1,000 population) to $90.12 (at 50,000 population). (Thus, the adjustment—which limits per capita payments to prevent disproportionately high PILT payments to small jurisdictions—applies to more units of local government and uses higher multipliers for populations under 5,000.)