1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, 
2No.1), entitled "An act providing for taxation by school 
3districts, for the State funds formula, for tax relief in 
4first class cities, for school district choice and voter 
5participation, for other school district options and for a 
6task force on school cost reduction; making an appropriation; 
7prohibiting prior authorized taxation; providing for 
8installment payment of taxes; restricting the power of 
9certain school districts to levy, assess and collect taxes; 
10and making related repeals," in senior citizens property tax 
11and rent rebate assistance, further providing for property
12tax and rent rebate.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 1304(a)(2) of the act of June 27, 2006 
16(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief 
17Act, is amended to read:

18Section 1304. Property tax; and rent rebate.

19(a) Schedule of rebates.--

20* * *

1(2) The following apply:

2(i) The base amount of any claim for property tax
3rebate for real property taxes due and payable during
4calendar year 2006 and thereafter shall be determined in
5accordance with the following schedule:

6  7Household Income		Amount of Real Property Taxes Allowed as Rebate
8$ 0 - $ 8,000		$650
9 8,001 - 15,000		500
10 15,001 - 18,000		300
11 [18,001 - 35,000] 12 18,001 – 40,000		250

13(ii) The supplemental amount for a claimant with a
14household income equal to or less than $30,000 and an
15eligible claim for property tax rebate for real property
16taxes due and payable during the calendar year preceding
17the first year in which a payment under section 505(b) is
18made and each year thereafter and whose real property
19taxes exceed 15% of the claimant's household income shall
20be equal to 50% of the base amount determined under
21subparagraph (i). A claimant who is a resident of a city
22of the first class, a city of the second class A or a
23school district of the first class A shall be ineligible
24for the supplemental amount under this subparagraph.

25* * *

26Section 2. This act shall take effect in 60 days.