PRINTER'S NO. 674
No. 7 Session of 1999
INTRODUCED BY BARD, SAYLOR, ADOLPH, BUNT, GODSHALL, ARGALL,
ARMSTRONG, CASORIO, CAWLEY, COLAFELLA, COY, CURRY, DALEY,
DALLY, DeLUCA, FAIRCHILD, FARGO, FORCIER, GEIST, GIGLIOTTI,
GRUCELA, HANNA, HARHAI, HENNESSEY, HERMAN, HUTCHINSON, JAMES,
JOSEPHS, LAUGHLIN, LEH, MANDERINO, McCALL, MELIO, MICOZZIE,
S. MILLER, ORIE, PESCI, PETRARCA, PLATTS, RAYMOND, READSHAW,
ROSS, RUBLEY, RUFFING, SAINATO, SCHRODER, SCHULER, SCRIMENTI,
B. SMITH, S. H. SMITH, STEELMAN, STERN, STURLA, SURRA,
E. Z. TAYLOR, J. TAYLOR, TIGUE, VAN HORNE, WALKO, WILLIAMS
AND WILT, MARCH 2, 1999
REFERRED TO COMMITTEE ON FINANCE, MARCH 2, 1999
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 amended, "An act providing property tax or rent rebate and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further providing for
10 property tax and rent rebate.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 4(a.1)(2) and (b) of the act of March 11,
14 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131) and amended March 10, 1982 (P.L.177, No.56)
17 and July 11, 1985 (P.L.207, No.53), are amended to read:
18 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
1 (a.1) * * *
2 (2) The amount of any claim for property tax rebate or rent
3 rebate in lieu of property taxes for real property taxes or rent
4 due and payable during calendar year 1985 and thereafter shall
5 be determined in accordance with the following schedule:
6 Percentage of Real Property Taxes or
7 Rent Rebate in Lieu of
8 Household Income Property Taxes Allowed as Rebate
9 [$ 0 - $4,999 100%
10 5,000 - 5,499 100
11 5,500 - 5,999 90
12 6,000 - 6,499 80
13 6,500 - 6,999 70
14 7,000 - 7,499 60
15 7,500 - 7,999 50
16 8,000 - 8,499 40
17 8,500 - 8,999 35
18 9,000 - 9,999 25
19 10,000 - 11,999 20
20 12,000 - 12,999 15
21 13,000 - 15,000 10]
22 $ 0 - $7,500 100%
23 7,501 - 8,000 90
24 8,001 - 8,500 80
25 8,501 - 9,000 70
26 9,001 - 10,000 60
27 10,001 - 11,000 50
28 11,001 - 12,000 40
29 12,001 - 13,000 30
30 13,001 - 14,000 25
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1 14,001 - 16,000 20
2 16,001 - 18,000 15
3 18,001 - 20,000 10
4 * * *
5 (b) No claim shall be allowed if the amount of property tax
6 or rent rebate computed in accordance with this section is less
7 than ten dollars ($10), and the maximum amount of property tax
8 or rent rebate payable shall not exceed [five hundred dollars
9 ($500).] the amounts in the following schedule:
10 Household Income Maximum
11 $ 0 - $7,500 $700
12 7,000 - 9,000 600
13 9,000 - 20,000 500
14 * * *
15 Section 2. Section 8 of the act is amended to read:
16 Section 8. Funds for Payment of Administrative Expenses and
17 Claims.--Expenses, salaries and other costs incurred in the
18 administration of this act and approved claims shall be paid
19 from the State Lottery Fund established by the act of August 26,
20 1971 (P.L.351, No.91), known as the "State Lottery Law." In the
21 event that the total amount of administrative expenses and
22 claims exceeds the amount in such fund, in any one year, [then
23 the amounts allowed as tax or rent rebates and inflation
24 dividends shall be reduced in the proportion that the amount of
25 such fund bears to the total amount of claims in such year.] the
26 Governor shall authorize a transfer from the General Fund to
27 equal the excess of administrative expenses and claims. For the
28 purposes of this section, the amount in the State Lottery Fund
29 shall include the June 30 ending lottery fund balance plus
30 eighty per cent of projected lottery fund revenues after lottery
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1 fund administrative expenses for the subsequent fiscal year.
2 Section 3. This act shall apply to rebates for rent and
3 property taxes due and payable for the 1998 calendar year.
4 Section 4. This act shall take effect immediately.
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