PRINTER'S NO. 3241
No. 2382 Session of 1990
INTRODUCED BY KASUNIC, DeLUCA, F. TAYLOR, DALEY, STISH,
CORRIGAN, HALUSKA, ROBINSON, JAROLIN, STEIGHNER, MAINE,
GRUPPO, STAIRS, BUNT, LAUGHLIN, COLAIZZO, GIGLIOTTI, PESCI,
MELIO, PETRONE, LESCOVITZ, COLAFELLA, TANGRETTI AND BELARDI,
MARCH 26, 1990
REFERRED TO COMMITTEE ON YOUTH AND AGING, MARCH 26, 1990
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 and
3 inflation dividends to certain senior citizens, widows,
4 widowers and permanently disabled persons with limited
5 incomes; establishing uniform standards and qualifications
6 for eligibility to receive rebates and dividends; providing
7 for transportation assistance grants and grants to area
8 agencies on aging for services to older persons; and imposing
9 duties upon the Department of Revenue," further providing for
10 property tax, rent rebate and inflation cost.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Sections 4(a.1) and (a.2) of the act of March 11,
14 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and
15 Assistance Act, reenacted and amended December 21, 1979
16 (P.L.570, No.131) and amended July 11, 1985 (P.L.207, No.53),
17 are amended to read:
18 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
19 (a.1) (1) [The amount of any claim for property tax rebate
20 or rent rebate in lieu of property taxes for real property taxes
1 or rent due and payable during calendar years 1981, 1982, 1983
2 and 1984 shall be determined in accordance with the following
3 schedule:
4 Percentage of Real Property Taxes or
5 Rent Rebate in Lieu of
6 Household Income Property Taxes Allowed as Rebate
7 $ 0 - $4,999 100%
8 5,000 - 5,999 80
9 6,000 - 6,999 60
10 7,000 - 7,999 40
11 8,000 - 8,999 20
12 9,000 - 11,999 10
13 (2)] The amount of any claim for property tax rebate or rent
14 rebate in lieu of property taxes for real property taxes or rent
15 due and payable during calendar year [1985 and thereafter] 1990
16 shall be determined in accordance with the following schedule:
17 Percentage of Real Property Taxes or
18 Rent Rebate in Lieu of
19 Household Income Property Taxes Allowed as Rebate
20 [$ 0 - $4,999 100%
21 5,000 - 5,499 100
22 5,500 - 5,999 90
23 6,000 - 6,499 80
24 6,500 - 6,999 70
25 7,000 - 7,499 60
26 7,500 - 7,999 50
27 8,000 - 8,499 40
28 8,500 - 8,999 35
29 9,000 - 9,999 25
30 10,000 - 11,999 20
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1 12,000 - 12,999 15
2 13,000 - 15,000 10]
3 $ 0 - $6,500 100%
4 6,501 - 7,500 90
5 7,501 - 8,500 80
6 8,501 - 9,500 70
7 9,501 - 10,500 60
8 10,501 - 11,500 50
9 11,501 - 12,500 40
10 12,501 - 13,500 35
11 13,501 - 14,500 25
12 14,501 - 15,500 20
13 15,501 - 16,000 15
14 16,001 - 16,500 10
15 (2) For each succeeding year, the department shall increase
16 the above amounts to reflect the increase in the Consumer Price
17 Index for All Urban Consumers published by the Bureau of Labor
18 Statistics, United States Department of Labor.
19 (a.2) (1) [To all claimants eligible for a property tax or
20 rent rebate pursuant to subsection (a.1)(1) there shall be paid
21 an inflation dividend determined in accordance with the
22 following schedule:
23 Household Income Dividend
24 $ 0 - 4,999 $125
25 5,000 - 5,999 100
26 6,000 - 6,999 75
27 7,000 - 7,999 60
28 8,000 - 8,999 45
29 9,000 - 11,999 30
30 (2)] To all claimants eligible for a property tax or rent
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1 rebate pursuant to subsection [(a.1)(2)] (a.1) there shall be
2 paid an inflation dividend determined in accordance with the
3 following schedule:
4 Household Income Dividend
5 [$ 0 - 4,999 $125
6 5,000 - 5,499 100
7 5,500 - 5,999 100
8 6,000 - 6,499 75
9 6,500 - 6,999 75
10 7,000 - 7,499 60
11 7,500 - 7,999 60
12 8,000 - 8,499 45
13 8,500 - 8,999 45
14 9,000 - 9,999 30
15 10,000 - 11,999 30
16 12,000 - 12,999 30
17 13,000 - 15,000 20]
18 $ 0 - $6,500 125%
19 6,501 - 7,500 100112
20 7,501 - 8,500 75
21 8,501 - 9,501 75
22 9,501 - 10,500 60
23 10,501 - 11,500 60
24 11,501 - 12,500 45
25 12,501 - 13,500 45
26 13,501 - 14,500 30
27 14,501 - 15,500 30
28 15,501 - 16,000 30
29 16,001 - 16,500 20
30 (2) For each succeeding year, the department shall increase
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1 the above amounts to reflect the increase in the Consumer Price
2 Index for All Urban Consumers published by the Bureau of Labor
3 Statistics, United States Department of Labor.
4 * * *
5 Section 2. This act shall apply to all rebates and inflation
6 dividends paid in 1990 and thereafter.
7 Section 3. This act shall take effect immediately.
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