For the 2014-15 budget year, Peters Township School Board applied for two exceptions to exceed their Act 1 Index limit: rising special education costs and rapidly increasing teacher pension costs. In 2014-15, all Pennsylvania school districts were required to make a 21.4% of payroll payment to the teacher's pension fund (PSERS). For the school budget 2014-15, 316 Pennsylvania public school districts adopted a resolution certifying that tax rates would not be increased above its Act 1 Index limit. Another 181 school districts adopted a preliminary budget leaving open the option of exceeding the Index limit. Districts may apply for multiple exceptions each year. For the pension costs exception, 163 school districts received approval to exceed the Index in full, while others received a partial approval of their request. For special education costs, 104 districts received approval to exceed their tax limit. Seven Pennsylvania public school districts received an approval for the grandfathered construction debts exception.