PRINTER'S NO. 1148
No. 1031 Session of 1979
INTRODUCED BY FREIND, L. E. SMITH, DeVERTER, SCHEAFFER, BRANDT,
WILT, NOYE, MOWERY, MADIGAN, HARPER, SIEMINSKI, PETERSON,
RITTER, ARTY, POLITE, McCLATCHY, KOWALYSHYN, E. Z. TAYLOR,
SPITZ, WHITE, VROON, E. H. SMITH, MILANOVICH, BORSKI, PUNT,
SALVATORE, LASHINGER, E. R. LYNCH, EARLEY AND GANNON,
APRIL 24, 1979
REFERRED TO COMMITTEE ON FINANCE, APRIL 24, 1979
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 to
3 certain senior citizens, widows, widowers and permanently
4 disabled persons with limited incomes; establishing uniform
5 standards and qualifications for eligibility to receive a
6 rebate; and imposing duties upon the Department of Revenue,"
7 clarifying the definition of "rent rebate in lieu of property
8 taxes."
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Clause (5) of section 3, act of March 11, 1971
12 (P.L.104, No.3), known as the "Senior Citizens Property Tax or
13 Rent Rebate Act," reenacted and amended June 16, 1975 (P.L.7,
14 No.4), is amended to read:
15 Section 3. Definitions.--As used in this act:
16 * * *
17 (5) "Rent rebate in lieu of property taxes" means twenty per
18 cent of the gross amount actually paid in cash or its equivalent
19 in any calendar year to a landlord in connection with the
1 occupancy of a homestead by a claimant, irrespective of whether
2 such amount constitutes payment solely for the right of
3 occupancy or otherwise. However, the phrase "gross amount
4 actually paid" shall not include any amounts attributable to
5 subsidy payments in the case of subsidized housing and shall
6 include only those amounts actually paid by the claimant to the
7 landlord.
8 * * *
9 Section 2. This act shall take effect immediately and shall
10 be applicable to calendar years commencing January 1, 1979 and
11 thereafter.
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