PRIOR PRINTER'S NO. 1148 PRINTER'S NO. 1553
No. 1031 Session of 1979
INTRODUCED BY MESSRS. FREIND, L. E. SMITH, DeVERTER, SCHEAFFER,
BRANDT, WILT, NOYE, MOWERY, MADIGAN, MRS. HARPER, MESSRS.
SIEMINSKI, PETERSON, RITTER, MRS. ARTY, MESSRS. POLITE,
McCLATCHY, KOWALYSHYN, MRS. TAYLOR, MESSRS. SPITZ, WHITE,
VROON, E. H. SMITH, MILANOVICH, BORSKI, PUNT, SALVATORE,
LASHINGER, E. R. LYNCH, EARLEY AND GANNON, APRIL 24, 1979
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MAY 23, 1979
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 to
3 certain senior citizens, widows, widowers and permanently
4 disabled persons with limited incomes; establishing uniform
5 standards and qualifications for eligibility to receive a
6 rebate; and imposing duties upon the Department of Revenue,"
7 clarifying the definition of "rent rebate in lieu of property
8 taxes."
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Clause (5) of section 3, act of March 11, 1971
12 (P.L.104, No.3), known as the "Senior Citizens Property Tax or
13 Rent Rebate Act," reenacted and amended June 16, 1975 (P.L.7,
14 No.4), is amended to read:
15 Section 3. Definitions.--As used in this act:
16 * * *
17 (5) "Rent rebate in lieu of property taxes" means twenty per
18 cent of the gross amount actually paid in cash or its equivalent
1 in any calendar year to a landlord in connection with the
2 occupancy of a homestead by a claimant, irrespective of whether
3 such amount constitutes payment solely for the right of
4 occupancy or otherwise. However, the phrase "gross amount <--
5 actually paid" shall not include any amounts attributable to
6 subsidy payments in the case of subsidized housing and shall
7 include only those amounts actually paid by the claimant to the
8 landlord. HOWEVER THE PHRASE "GROSS AMOUNT ACTUALLY PAID" SHALL <--
9 NOT INCLUDE PAYMENTS MADE BY OR ATTRIBUTABLE TO ANY GOVERNMENTAL
10 OR QUASI-GOVERNMENTAL AGENCY AS PART OF A SUBSIDIZED HOUSING
11 PROGRAM AND SHALL INCLUDE ONLY THOSE AMOUNTS ACTUALLY PAID BY
12 THE CLAIMANT, OR INDIVIDUALS ACTING ON BEHALF OF THE CLAIMANT,
13 TO THE LANDLORD.
14 * * *
15 Section 2. This act shall take effect immediately and shall
16 be applicable to calendar years commencing January 1, 1979 and
17 thereafter.
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