PRINTER'S NO. 3347
No. 2341 Session of 2006
INTRODUCED BY ADOLPH, KILLION, CIVERA, RAYMOND, ROSS, BARRAR,
MICOZZIE, HERSHEY AND GANNON, JANUARY 3, 2006
REFERRED TO COMMITTEE ON FINANCE, JANUARY 3, 2006
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 defining
10 "income"; further providing for property tax and rent rebate
11 eligibility and for funds for payment of claims; and
12 providing for use of tax anticipation notes.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 3(1) of the act of March 11, 1971
16 (P.L.104, No.3), known as the Senior Citizens Rebate and
17 Assistance Act, reenacted and amended December 21, 1979
18 (P.L.570, No.131) and amended June 25, 1999 (P.L.226, No.30), is
19 amended to read:
20 Section 3. Definitions.--As used in this act:
21 (1) "Income" means all income from whatever source derived,
22 including but not limited to salaries, wages, bonuses,
1 commissions, income from self-employment, alimony, support
2 money, cash public assistance and relief, the gross amount of
3 any pensions or annuities including railroad retirement benefits
4 [for calendar years prior to 1999, and fifty per cent of
5 railroad retirement benefits for calendar years 1999 and
6 thereafter], all benefits received under the Federal Social
7 Security Act (except Medicare benefits) [for calendar years
8 prior to 1999, and fifty per cent of all benefits received under
9 the Federal Social Security Act (except Medicare benefits) for
10 calendar years 1999 and thereafter], all benefits received under
11 State unemployment insurance laws and veterans' disability
12 payments, all interest received from the Federal or any State
13 government, or any instrumentality or political subdivision
14 thereof, realized capital gains, rentals, workmen's compensation
15 and the gross amount of loss of time insurance benefits, life
16 insurance benefits and proceeds (except the first five thousand
17 dollars ($5,000) of the total of death benefit payments), and
18 gifts of cash or property (other than transfers by gift between
19 members of a household) in excess of a total value of three
20 hundred dollars ($300), but shall not include surplus food or
21 other relief in kind supplied by a governmental agency or
22 property tax or rent rebate or inflation dividend.
23 * * *
24 Section 2. Section 4(a.1) and (b) of the act, amended March
25 10, 1982 (P.L.177, No.56) and July 11, 1985 (P.L.207, No.53),
26 are amended to read:
27 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
28 (a.1) (1) The amount of any claim for property tax rebate
29 or rent rebate in lieu of property taxes for real property taxes
30 or rent due and payable during calendar years 1981, 1982, 1983
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1 and 1984 shall be determined in accordance with the following
2 schedule:
3 Percentage of Real Property Taxes or
4 Rent Rebate in Lieu of
5 Household Income Property Taxes Allowed as Rebate
6 $ 0 - $4,999 100%
7 5,000 - 5,999 80
8 6,000 - 6,999 60
9 7,000 - 7,999 40
10 8,000 - 8,999 20
11 9,000 - 11,999 10
12 (2) The amount of any claim for property tax rebate or rent
13 rebate in lieu of property taxes for real property taxes or rent
14 due and payable during calendar year 1985 [and thereafter]
15 through calendar year 2004 shall be determined in accordance
16 with the following schedule:
17 Percentage of Real Property Taxes or
18 Rent Rebate in Lieu of
19 Household Income Property Taxes Allowed as Rebate
20 $ 0 - $4,999 100%
21 5,000 - 5,499 100
22 5,500 - 5,999 90
23 6,000 - 6,499 80
24 6,500 - 6,999 70
25 7,000 - 7,499 60
26 7,500 - 7,999 50
27 8,000 - 8,499 40
28 8,500 - 8,999 35
29 9,000 - 9,999 25
30 10,000 - 11,999 20
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1 12,000 - 12,999 15
2 13,000 - 15,000 10
3 (3) The amount of any claim for property tax rebate or rent
4 rebate in lieu of property taxes for real property taxes or rent
5 due and payable during calendar year 2005 and thereafter shall
6 be determined in accordance with the following schedule:
7 Percentage of Real Property Taxes or
8 Rent Rebate in Lieu of
9 Household Income Property Taxes Allowed as Rebate
10 $ 0 - $12,999 100%
11 13,000 - 14,999 90
12 15,000 - 16,999 80
13 17,000 - 18,999 70
14 19,000 - 20,999 60
15 21,000 - 22,999 50
16 23,000 - 24,999 40
17 25,000 - 26,999 35
18 27,000 - 28,999 25
19 29,000 - 30,999 20
20 31,000 - 34,999 15
21 35,000 - 40,000 10
22 (b) No claim shall be allowed if the amount of property tax
23 or rent rebate computed in accordance with this section is less
24 than ten dollars ($10), and the maximum amount of property tax
25 or rent rebate payable shall not exceed [five hundred dollars
26 ($500)] one thousand five hundred dollars ($1,500).
27 * * *
28 Section 3. Section 8 of the act, amended June 25, 1999
29 (P.L.226, No.30), is amended to read:
30 Section 8. Funds for Payment of Claims.--Approved claims
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1 shall be paid from the State Lottery Fund established by the act
2 of August 26, 1971 (P.L.351, No.91), known as the "State Lottery
3 Law." The State Treasurer shall annually transfer an amount not
4 to exceed five hundred million dollars ($500,000,000) from the
5 Property Tax Relief Fund under 4 Pa.C.S. § 1409 (relating to
6 Property Tax Relief Fund) to the State Lottery Fund for payment
7 of claims under section 4(a.1)(3) that exceed the amount of
8 claims for property tax rebate and rent rebate in lieu of
9 property taxes during calendar year 2005. Tax anticipation notes
10 may be issued under Article XVI-A of the act of April 9, 1929
11 (P.L.343, No.176), known as "The Fiscal Code," in anticipation
12 of revenue deposited into the Property Tax Relief Fund as
13 provided under 4 Pa.C.S. § 1409.
14 Section 4. This act shall take effect immediately.
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