THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SEIP, BELFANTI, BEYER, BRADFORD, BRENNAN, BROWN, BURNS, CALTAGIRONE, COHEN, CUTLER, DENLINGER, DERMODY, FABRIZIO, FREEMAN, GALLOWAY, GEORGE, GILLESPIE, GOODMAN, GRUCELA, HALUSKA, HARKINS, HORNAMAN, HOUGHTON, JOSEPHS, KESSLER, KILLION, KORTZ, LENTZ, McGEEHAN, McILVAINE SMITH, MELIO, MILNE, MUNDY, MURT, PALLONE, PASHINSKI, PAYTON, PHILLIPS, READSHAW, SAINATO, SCAVELLO, SIPTROTH, K. SMITH, STURLA, SWANGER, VULAKOVICH, WHITE, YOUNGBLOOD AND SOLOBAY, JULY 16, 2009

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 16, 2009  

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," providing for direct payment

waiver.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), known as the Taxpayer Relief Act, is amended by adding a

section to read:

Section 1304.1.  Direct payment waiver.

(a)  Waiver.--Claimants may apply for a waiver to the

requirements of section 1304 under this section. Upon approval

by the department, the waiver will allow for the rebate provided

under section 1304 to be paid directly to the school district or

its tax collection agent to satisfy the tax burden of the waiver

recipient, even if the waiver recipient has not paid all

property taxes due for the previous year.

(b)  Eligibility.--In order to be eligible for the waiver

under subsection (a), claimants shall meet the criteria listed

under section 1306(a)(1) and (3).

Section 2.  This act shall take effect in 60 days.