72 Pa. Stat. § 3402-701
All taxes, interest and penalties received, recovered, paid or collected under the provisions of this act shall be paid by the department into the State School Fund of the State Treasury. Two per centum of such moneys shall be transferred, on or before the first day of January and July of each year during which the tax imposed by this act shall be collected, to the General Fund of the State Treasury upon requisition of the Superintendent of Public Instruction, and shall be added and credited to the current biennial maintenance appropriation of the department, and shall be available and is hereby appropriated for the same purposes for which such current biennial appropriation is available. The balance, less such sums as shall be reserved for the payment of refunds as provided in this act, shall be available only for the payment of any appropriations made at any time by the General Assembly to the Department of Public Instruction for payment to school districts for salaries of members of the teaching and supervisory staffs of elementary schools and junior high schools, in accordance with the provisions of law.
72 P.S. § 3402-701