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PRINTER'S NO. 1994
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1337
Session of
2015
INTRODUCED BY YUDICHAK, COSTA, RAFFERTY, BOSCOLA, SABATINA,
TEPLITZ AND BLAKE, JUNE 28, 2016
REFERRED TO FINANCE, JUNE 28, 2016
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 tax relief in cities of the
first class, further providing for supplemental senior
citizen tax reduction; in senior citizens property tax and
rent rebate assistance, further providing for property tax
and rent rebate and for funds for payment of claims; and
making a related repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 704(a) and 1304(a)(2) of the act of June
27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, are amended to read:
Section 704. Supplemental senior citizen tax reduction.
(a) Eligibility.--Beginning in the first year in which a
payment under section 505(b) is made and each year thereafter,
the following apply:
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(1) Except as provided in paragraph (2)[, any]:
(i) Any resident of a city of the first class, a
city of the second class A or a resident of a school
district of the first class A who is eligible to receive
a property tax rebate under Chapter 13 and has a
household income, as defined under section 1303, equal to
or less than $18,000 shall be eligible to receive an
additional property tax rebate up to an amount that when
added to the resident's property tax rebate provided
under Chapter 13 totals 100% of the resident's real
property taxes due and payable for the calendar year.
(ii) Any resident of a city of the first class, a
city of the second class A or a resident of a school
district of the first class A who is eligible to receive
a property tax rebate under Chapter 13, is not eligible
to receive an additional property tax rebate under
subparagraph (i) and has a household income, as defined
under section 1303, equal to or less than $30,000 shall
be eligible to receive an additional property tax rebate
equal to 50% of the amount the individual is eligible to
receive under Chapter 13.
(2) An additional rebate under paragraph (1) may not
exceed the difference between the property tax paid by the
eligible resident and the rebate received by the eligible
resident under Chapter 13 for the same tax year.
* * *
Section 1304. Property tax; and rent rebate.
(a) Schedule of rebates.--
* * *
(2) The following apply:
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(i) The base amount of any claim for property tax
rebate for real property taxes due and payable during
calendar year 2006 and thereafter shall be determined in
accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
15,001 - 18,000 300
18,001 - 35,000 250
(i.1) The supplemental amount for a claimant with a
household income equal to or less than $18,000 and an
eligible claim for property tax rebate for real property
taxes due and payable during the calendar year shall be
equal to an amount that when added to the resident's base
amount determined under subparagraph (i) totals 100% of
the resident's real property taxes due and payable for
the calendar year. A claimant who is a resident of a
city of the first class, a city of the second class A or
a school district of the first class A shall be
ineligible for the supplemental amount under this
subparagraph.
(ii) The supplemental amount for a claimant [with]
who is not eligible to receive supplemental amounts under
subparagraph (i.1) and has a household income equal to or
less than $30,000 and an eligible claim for property tax
rebate for real property taxes due and payable during the
calendar year preceding the first year in which a payment
under section 505(b) is made and each year thereafter and
whose real property taxes exceed 15% of the claimant's
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household income shall be equal to 50% of the base amount
determined under subparagraph (i). A claimant who is a
resident of a city of the first class, a city of the
second class A or a school district of the first class A
shall be ineligible for the supplemental amount under
this subparagraph.
* * *
Section 2. Section 1308(b) of the act is amended by adding a
paragraph to read:
Section 1308. Funds for payment of claims.
* * *
(b) Transfers.--The Secretary of the Budget shall transfer
the following amounts from the Property Tax Relief Fund to the
State Lottery:
* * *
(6) Notwithstanding any other provision of law, the tax
imposed under 4 Pa.C.S. § 13A62 (relating to table game
taxes) and any other tax enacted after the effective date of
this paragraph and imposed under 4 Pa.C.S. Pt. II (relating
to gaming).
Section 3. Repeals are as follows:
(1) The General Assembly finds that the repeals under
paragraph (2) are necessary to effectuate this act.
(2) The provisions of 4 Pa.C.S. § 13A62(b)(3) and (c)
are repealed.
Section 4. This act shall take effect in 60 days.
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