PRINTER'S NO. 1013
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
406
Session of
2017
INTRODUCED BY COX, BARRAR, D. COSTA, DAVIS, FITZGERALD, FREEMAN,
GABLER, GILLEN, GOODMAN, HAGGERTY, MATZIE, McNEILL, MILLARD,
PASHINSKI, RAPP, RYAN, SAMUELSON, SCHWEYER, SOLOMON, WARD,
WARREN AND WHEELAND, MARCH 20, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 2017
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," in senior citizens property tax
and rent rebate assistance, further providing for definitions
and for filing of claim.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "income" in section 1303 of the
act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
the Taxpayer Relief Act, amended November 2, 2016 (P.L.969,
No.117), is amended to read:
Section 1303. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
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* * *
"Income." All income from whatever source derived,
including, but not limited to:
(1) Salaries, wages, bonuses, commissions, income from
self-employment, alimony, support money, cash public
assistance and relief.
(2) The gross amount of any pensions or annuities,
including railroad retirement benefits for calendar years
prior to 1999 and 50% of railroad retirement benefits for
calendar years 1999 and thereafter.
(3) (i) All benefits received under the Social Security
Act (49 Stat. 620, 42 U.S.C. ยง 301 et seq.), except
Medicare benefits, for calendar years prior to 1999, and
50% of all benefits received under the Social Security
Act, except Medicare benefits, for calendar years 1999
and thereafter.
(ii) Notwithstanding any other provision of this act
to the contrary, persons who, as of December 31, 2012,
are eligible for the property tax or rent rebate shall
remain eligible if the household income limit is exceeded
due solely to a Social Security cost-of-living
adjustment.
(iii) Eligibility in the property tax and rent
rebate program pursuant to subparagraph (ii) shall expire
on December 31, 2016.
(4) All benefits received under State unemployment
insurance laws.
(5) All interest received from the Federal or any state
government or any instrumentality or political subdivision
thereof.
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(6) Realized capital gains and rentals.
(7) Workers' compensation.
(8) The gross amount of loss of time insurance benefits,
life insurance benefits and proceeds, except the first
[$5,000] $10,000 of the total of death benefit payments.
(9) Gifts of cash or property, other than transfers by
gift between members of a household, in excess of a total
value of $300.
The term does not include surplus food or other relief in kind
supplied by a governmental agency, property tax or rent rebate,
inflation dividend, Federal veterans' disability payments or
State veterans' benefits.
* * *
Section 2. Section 1305(a) and (b) of the act are amended
and the section is amended by adding a subsection to read:
Section 1305. Filing of claim.
(a) General rule.--[Except as otherwise provided in
subsection (b), a] A claim for property tax or rent rebate shall
be filed with the department on or before the [30th day of June]
31st day of December of the year next succeeding the end of the
calendar year in which real property taxes or rent was due and
payable.
(b) Exception.--[A claim filed after the June 30 deadline
until December 31 of such calendar year shall be accepted by the
secretary as long as funds are available to pay the benefits to
the late filing claimant.] A claim shall be accepted by the
secretary as long as funds are available to pay the benefits to
the claimant.
* * *
(e) Eligibility of estate.--
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(1) In the case where an individual has died prior to
the expiration of the claim year for the property tax or rent
rebate, a rebate shall be paid to a proxy for or surviving
spouse or estate of an otherwise qualified claimant if
property tax or rent was paid by the decedent prior to death.
The amount of property tax or rent paid shall be prorated
based upon the number of days that the decedent occupied the
homestead during the claim year. The income attributed to the
decedent shall be annualized as if the decedent lived for the
full claim year. In no case shall a rebate be paid to a proxy
for or surviving spouse or estate of a decedent who has not
lived during any day of the claim year.
(2) An executor or administrator of the decedent's
estate or a proxy for or surviving spouse of the decedent may
submit the claim for property tax or rent rebate. In order
for a proxy to receive a property tax or rent rebate a proxy
of the decedent must submit the death certificate of the
decedent and an affidavit averring that the affiant is the
proxy of the decedent, that no estate was opened for the
decedent and that the proxy paid the decedent's funeral
expenses.
Section 3. This act shall take effect in 60 days.
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