HOUSE AMENDED
PRIOR PRINTER'S NO. 642 PRINTER'S NO. 1831
No. 616 Session of 2001
INTRODUCED BY EARLL, ARMSTRONG, WAGNER, LAVALLE, COSTA,
HELFRICK, BRIGHTBILL, TARTAGLIONE, DENT, O'PAKE, KUKOVICH,
MUSTO, WENGER, THOMPSON, WAUGH, BELL, STOUT, CORMAN, GERLACH,
MELLOW, STACK, TILGHMAN, A. WILLIAMS AND SCHWARTZ,
MARCH 9, 2001
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MARCH 25, 2002
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for special tax provisions for
11 poverty; FURTHER DEFINING "TANGIBLE PERSONAL PROPERTY" AND <--
12 "TELECOMMUNICATIONS SERVICE"; DEFINING "MOBILE
13 TELECOMMUNICATIONS SERVICE"; FURTHER PROVIDING FOR RULES
14 RELATING TO THE SOURCING OF THE SALES AND USE TAX RELATING TO
15 CERTAIN MOBILE TELECOMMUNICATIONS SERVICES; PROVIDING FOR
16 SPECIAL RULES FOR TELECOMMUNICATIONS SERVICES; AUTHORIZING
17 PAYMENT FOR SCHOOL PROPERTY TAX INCREASES TO CERTAIN
18 CLAIMANTS WHO OCCUPIED HOMESTEADS; AND PROVIDING FOR THE
19 POWERS AND DUTIES OF THE DEPARTMENT OF REVENUE.
20 The General Assembly of the Commonwealth of Pennsylvania
21 hereby enacts as follows:
22 Section 1. Section 304(d)(1) of the act of March 4, 1971 <--
23 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
24 24, 2000 (P.L.106, No.23), is amended to read:
1 SECTION 1. SECTION 201(M) AND (RR) OF THE ACT OF MARCH 4, <--
2 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971,
3 AMENDED OR ADDED APRIL 23, 1998 (P.L.239, NO.45) AND MAY 24,
4 2000 (P.L.106, NO.23), ARE AMENDED AND THE SECTION IS AMENDED BY
5 ADDING A CLAUSE TO READ:
6 SECTION 201. DEFINITIONS.--THE FOLLOWING WORDS, TERMS AND
7 PHRASES WHEN USED IN THIS ARTICLE II SHALL HAVE THE MEANING
8 ASCRIBED TO THEM IN THIS SECTION, EXCEPT WHERE THE CONTEXT
9 CLEARLY INDICATES A DIFFERENT MEANING:
10 * * *
11 (M) "TANGIBLE PERSONAL PROPERTY." CORPOREAL PERSONAL
12 PROPERTY INCLUDING, BUT NOT LIMITED TO, GOODS, WARES,
13 MERCHANDISE, STEAM AND NATURAL AND MANUFACTURED AND BOTTLED GAS
14 FOR NON-RESIDENTIAL USE, ELECTRICITY FOR NON-RESIDENTIAL USE,
15 PREPAID TELECOMMUNICATIONS, PREMIUM CABLE OR PREMIUM VIDEO
16 PROGRAMMING SERVICE, SPIRITUOUS OR VINOUS LIQUOR AND MALT OR
17 BREWED BEVERAGES AND SOFT DRINKS, INTERSTATE TELECOMMUNICATIONS
18 SERVICE ORIGINATING OR TERMINATING IN THIS COMMONWEALTH AND
19 CHARGED TO A SERVICE ADDRESS IN THIS COMMONWEALTH (OTHER THAN
20 MOBILE TELECOMMUNICATIONS SERVICE), INTRASTATE
21 TELECOMMUNICATIONS SERVICE WITH THE EXCEPTION OF (I) SUBSCRIBER
22 LINE CHARGES AND BASIC LOCAL TELEPHONE SERVICE FOR RESIDENTIAL
23 USE AND (II) CHARGES FOR TELEPHONE CALLS PAID FOR BY INSERTING
24 MONEY INTO A TELEPHONE ACCEPTING DIRECT DEPOSITS OF MONEY TO
25 OPERATE, PROVIDED FURTHER, THE SERVICE ADDRESS OF ANY INTRASTATE
26 TELECOMMUNICATIONS SERVICE [IS] (OTHER THAN MOBILE
27 TELECOMMUNICATIONS SERVICE) SHALL BE DEEMED TO BE WITHIN THIS
28 COMMONWEALTH OR WITHIN A POLITICAL SUBDIVISION, REGARDLESS OF
29 HOW OR WHERE BILLED OR PAID[.], INTRASTATE AND INTERSTATE MOBILE
30 TELECOMMUNICATIONS SERVICES WHICH ARE DEEMED TO BE PROVIDED TO A
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1 CUSTOMER BY A HOME SERVICE PROVIDER UNDER 4 U.S.C. § 117(A)
2 (RELATING TO SOURCING RULES), SUBJECT TO THE SPECIFIC EXCEPTIONS
3 IN 4 U.S.C. § 116(C) (RELATING TO RULES FOR DETERMINING STATE
4 AND LOCAL GOVERNMENT TREATMENT OF CHARGES RELATED TO MOBILE
5 TELECOMMUNICATIONS SERVICES), IF THE PLACE OF PRIMARY USE OF
6 THAT CUSTOMER IS LOCATED WITHIN THIS COMMONWEALTH, WITHOUT
7 REGARD TO WHETHER INDIVIDUAL TRANSMISSIONS ORIGINATE OR
8 TERMINATE WITHIN THIS COMMONWEALTH. MOBILE TELECOMMUNICATIONS
9 SERVICES SHALL NOT INCLUDE CHARGES BILLED TO A CUSTOMER WHOSE
10 PRIMARY PLACE OF USE IS OUTSIDE THIS COMMONWEALTH. IN THE CASE
11 OF ANY [SUCH] INTERSTATE OR INTRASTATE TELECOMMUNICATIONS
12 SERVICE (OTHER THAN MOBILE TELECOMMUNICATIONS SERVICES), ANY
13 CHARGE PAID THROUGH A CREDIT OR PAYMENT MECHANISM WHICH DOES NOT
14 RELATE TO A SERVICE ADDRESS, SUCH AS A BANK, TRAVEL, CREDIT OR
15 DEBIT CARD, BUT NOT INCLUDING PREPAID TELECOMMUNICATIONS, IS
16 DEEMED ATTRIBUTABLE TO THE ADDRESS OF ORIGINATION OF THE
17 TELECOMMUNICATIONS SERVICE.
18 * * *
19 (RR) "TELECOMMUNICATIONS SERVICE." ANY ONE-WAY TRANSMISSION
20 OR ANY TWO-WAY, INTERACTIVE TRANSMISSION OF SOUNDS, SIGNALS OR
21 OTHER INTELLIGENCE CONVERTED TO LIKE FORM WHICH EFFECTS OR IS
22 INTENDED TO EFFECT MEANINGFUL COMMUNICATIONS BY ELECTRONIC OR
23 ELECTROMAGNETIC MEANS VIA WIRE, CABLE, SATELLITE, LIGHT WAVES,
24 MICROWAVES, RADIO WAVES OR OTHER TRANSMISSION MEDIA. THE TERM
25 INCLUDES ALL TYPES OF TELECOMMUNICATION TRANSMISSIONS, SUCH AS
26 LOCAL, TOLL, WIDE-AREA OR ANY OTHER TYPE OF TELEPHONE SERVICE;
27 PRIVATE LINE SERVICE; TELEGRAPH SERVICE; RADIO REPEATER SERVICE;
28 WIRELESS COMMUNICATION SERVICE; PERSONAL COMMUNICATIONS SYSTEM
29 SERVICE; CELLULAR TELECOMMUNICATION SERVICE[;], INCLUDING MOBILE
30 TELECOMMUNICATIONS SERVICE; SPECIALIZED MOBILE RADIO SERVICE;
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1 STATIONARY TWO-WAY RADIO SERVICE; AND PAGING SERVICE. THE TERM
2 DOES NOT INCLUDE ANY OF THE FOLLOWING:
3 (1) SUBSCRIBER CHARGES FOR ACCESS TO A VIDEO DIAL TONE
4 SYSTEM.
5 (2) CHARGES TO VIDEO PROGRAMMERS FOR THE TRANSPORT OF VIDEO
6 PROGRAMMING.
7 (3) CHARGES FOR ACCESS TO THE INTERNET. ACCESS TO THE
8 INTERNET DOES NOT INCLUDE ANY OF THE FOLLOWING:
9 (A) THE TRANSPORT OVER THE INTERNET OR ANY PROPRIETARY
10 NETWORK USING THE INTERNET PROTOCOL OF TELEPHONE CALLS,
11 FACSIMILE TRANSMISSIONS OR OTHER TELECOMMUNICATIONS TRAFFIC TO
12 OR FROM END USERS ON THE PUBLIC SWITCHED TELEPHONE NETWORK IF
13 THE SIGNAL SENT FROM OR RECEIVED BY AN END USER IS NOT IN AN
14 INTERNET PROTOCOL.
15 (B) TELECOMMUNICATION SERVICES PURCHASED BY AN INTERNET
16 SERVICE PROVIDER TO DELIVER ACCESS TO THE INTERNET TO ITS
17 CUSTOMERS.
18 * * *
19 (AAA) "MOBILE TELECOMMUNICATIONS SERVICE." COMMERCIAL
20 MOBILE RADIO SERVICE, AS DEFINED IN 47 CFR § 20.3 (RELATING TO
21 DEFINITIONS). FOR PURPOSES OF APPLYING THE PROVISIONS OF THIS
22 ARTICLE TO MOBILE TELECOMMUNICATIONS SERVICES, WORDS AND PHRASES
23 USED IN 4 U.S.C. § 124 (RELATING TO DEFINITIONS) SHALL HAVE THE
24 MEANINGS GIVEN TO SUCH WORDS AND PHRASES IN THAT ACT.
25 SECTION 2. THE ACT IS AMENDED BY ADDING A SECTION TO READ:
26 SECTION 228. SPECIAL RULES FOR MOBILE TELECOMMUNICATIONS
27 SERVICES.--(A) THE PROVISIONS OF 4 U.S.C. §§ 116 (RELATING TO
28 RULES FOR DETERMINING STATE AND LOCAL GOVERNMENT TREATMENT OF
29 CHARGES RELATED TO MOBILE TELECOMMUNICATIONS SERVICES) THROUGH
30 126 (RELATING TO NO INFERENCE) SHALL APPLY FOR PURPOSES OF THIS
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1 ARTICLE TO THE SALE OR USE OF MOBILE TELECOMMUNICATIONS
2 SERVICES.
3 (B) (1) IF A CUSTOMER BELIEVES THAT AN AMOUNT OF TAX,
4 CHARGE, FEE OR AN ASSIGNMENT OF PLACE OF PRIMARY USE OR TAXING
5 JURISDICTION INCLUDED ON A BILLING IS ERRONEOUS, THE CUSTOMER
6 SHALL NOTIFY THE HOME SERVICE PROVIDER IN WRITING. THE CUSTOMER
7 SHALL INCLUDE IN THIS WRITTEN NOTIFICATION THE STREET ADDRESS
8 FOR THE CUSTOMER'S PLACE OF PRIMARY USE, THE ACCOUNT NAME AND
9 NUMBER FOR WHICH THE CUSTOMER SEEKS A CORRECTION, A DESCRIPTION
10 OF THE ERROR ASSERTED BY THE CUSTOMER AND ANY OTHER INFORMATION
11 THAT THE HOME SERVICE PROVIDER REASONABLY REQUIRES TO PROCESS
12 THE REQUEST.
13 (2) WITHIN SIXTY DAYS OF RECEIVING A NOTICE UNDER THIS
14 SECTION, THE HOME SERVICE PROVIDER SHALL REVIEW ITS RECORDS. IF
15 THE REVIEW SHOWS THAT THE AMOUNT OF TAX, CHARGE, FEE, ASSIGNMENT
16 OF PLACE OF PRIMARY USE OR TAXING JURISDICTION IS IN ERROR, THEN
17 THE HOME SERVICE PROVIDER SHALL CORRECT THE ERROR AND REFUND OR
18 CREDIT THE AMOUNT OF TAX, CHARGE OR FEE ERRONEOUSLY COLLECTED
19 FROM THE CUSTOMER FOR A PERIOD OF UP TO TWO YEARS FROM THE DATE
20 OF THE CUSTOMER'S WRITTEN NOTICE. IF THIS REVIEW SHOWS THAT THE
21 AMOUNT OF TAX, CHARGE, FEE, ASSIGNMENT OF PLACE OF PRIMARY USE
22 OR TAXING JURISDICTION IS CORRECT, THEN THE HOME SERVICE
23 PROVIDER SHALL PROVIDE A WRITTEN EXPLANATION TO THE CUSTOMER.
24 (3) THE PROCEDURES IN THIS SECTION SHALL BE THE FIRST COURSE
25 OF REMEDY AVAILABLE TO A CUSTOMER WHO SEEKS CORRECTION OF
26 ASSIGNMENT OF PLACE OF PRIMARY USE OR TAXING JURISDICTION OR A
27 REFUND OF OR OTHER COMPENSATION FOR TAXES, CHARGES OR FEES
28 ERRONEOUSLY COLLECTED BY THE HOME SERVICE PROVIDER, AND NO CAUSE
29 OF ACTION BASED UPON A DISPUTE ARISING FROM SUCH TAXES, CHARGES
30 OR FEES SHALL ACCRUE TO THE EXTENT OTHERWISE PERMITTED BY LAW
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1 UNTIL A CUSTOMER HAS EXHAUSTED THE RIGHTS AND PROCEDURES SET
2 FORTH IN THIS SECTION.
3 (C) FOR PURPOSES OF A TAX IMPOSED BY A POLITICAL
4 SUBDIVISION, LOCALITY OR OTHER TAXING AUTHORITY SUBORDINATE TO
5 THE COMMONWEALTH, WHICH TAX IS IN WHOLE OR IN PART IMPOSED ON OR
6 MEASURED BY REFERENCE TO MOBILE TELECOMMUNICATIONS SERVICES, THE
7 TAX SHALL ONLY BE IMPOSED ON SUCH MOBILE TELECOMMUNICATIONS
8 SERVICES TO THE EXTENT THEY ARE SITUSED TO THE TAXING AUTHORITY,
9 IN ACCORDANCE WITH THE PROVISIONS OF THIS ARTICLE.
10 SECTION 3. SECTION 304(D)(1) OF THE ACT, AMENDED JUNE 22,
11 2001 (P.L.353, NO.23), IS AMENDED TO READ:
12 Section 304. Special Tax Provisions for Poverty.--* * *
13 (d) Any claim for special tax provisions hereunder shall be
14 determined in accordance with the following:
15 (1) If the poverty income of the claimant during an entire
16 taxable year is six thousand five hundred dollars ($6,500) or
17 less, or, in the case of a married claimant, if the joint
18 poverty income of the claimant and the claimant's spouse during
19 an entire taxable year is thirteen thousand dollars ($13,000) or
20 less, the claimant shall be entitled to a refund or forgiveness
21 of any moneys which have been paid over to (or would except for
22 the provisions of this act be payable to) the Commonwealth under
23 the provisions of this article, with an additional income
24 allowance of [seven thousand five hundred dollars ($7,500)] <--
25 eight thousand five hundred dollars ($8,500) for each dependent
26 ALLOWANCE OF [EIGHT THOUSAND FIVE HUNDRED DOLLARS ($8,500)] NINE <--
27 THOUSAND DOLLARS ($9,000) FOR EACH DEPENDENT of the claimant.
28 For purposes of this subsection, a claimant shall not be
29 considered to be married if:
30 (i) The claimant and the claimant's spouse file separate
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1 returns; and
2 (ii) The claimant and the claimant's spouse live apart at
3 all times during the last six months of the taxable year or are
4 separated pursuant to a written separation agreement.
5 * * *
6 Section 2. This act shall apply to taxable years beginning <--
7 after December 31, 2000.
8 Section 3. This act shall take effect immediately.
9 SECTION 4. THE ACT IS AMENDED BY ADDING AN ARTICLE TO READ: <--
10 ARTICLE XXIX-C
11 PENNSYLVANIA SCHOOL PROPERTY TAX FREEZE
12 SECTION 2901-C. SCOPE.
13 THIS ARTICLE PROVIDES FOR A PENNSYLVANIA SCHOOL PROPERTY TAX
14 FREEZE.
15 SECTION 2902-C. LEGISLATIVE INTENT.
16 THE GENERAL ASSEMBLY FINDS AND DECLARES AS FOLLOWS:
17 (1) THE GENERAL ASSEMBLY, IN RECOGNITION OF THE POWERS
18 CONTAINED IN SECTION 2(B)(II) OF ARTICLE VIII OF THE
19 CONSTITUTION OF PENNSYLVANIA WHICH PROVIDES FOR THE
20 ESTABLISHING AS A CLASS OR CLASSES OF SUBJECTS OF TAXATION
21 THE PROPERTY OR PRIVILEGES OF PERSONS WHO, BECAUSE OF
22 POVERTY, ARE DETERMINED TO BE IN NEED OF SPECIAL TAX
23 PROVISIONS, HEREBY DECLARES AS ITS LEGISLATIVE INTENT AND
24 PURPOSE TO IMPLEMENT SUCH POWER UNDER SUCH CONSTITUTIONAL
25 PROVISION BY ESTABLISHING SPECIAL TAX PROVISIONS AS PROVIDED
26 IN THIS ACT.
27 (2) THE GENERAL ASSEMBLY, IN RECOGNITION OF THE
28 REQUIREMENTS OF SECTION 2(B)(II) OF ARTICLE VIII OF THE
29 CONSTITUTION OF PENNSYLVANIA RELATING TO SPECIAL PROVISIONS
30 FOR THE REAL PROPERTY TAX, HEREBY DECLARES ITS INTENTION THAT
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1 PROVISIONS OF THIS ACT PROVIDE AN ADMINISTRATIVELY EFFICIENT
2 MEANS FOR THE COMMONWEALTH TO ABSORB THE COST OF REAL ESTATE
3 TAX INCREASES FOR THE CLASS OF PERSONS DESIGNATED BY THIS
4 ACT.
5 (3) THE GENERAL ASSEMBLY HAVING DETERMINED THAT THERE
6 ARE PERSONS WITHIN THIS COMMONWEALTH WHOSE INCOMES ARE SUCH
7 THAT IMPOSITION OF SCHOOL PROPERTY TAX INCREASES WOULD
8 DEPRIVE THEM AND THEIR DEPENDENTS OF THE BARE NECESSITIES OF
9 LIFE AND HAVING FURTHER DETERMINED THAT POVERTY IS A RELATIVE
10 CONCEPT INEXTRICABLY JOINED WITH ACTUAL INCOME AND THE NUMBER
11 OF PEOPLE DEPENDENT UPON SUCH INCOME DEEMS IT TO BE A MATTER
12 OF PUBLIC POLICY TO PROVIDE SPECIAL TAX PROVISIONS FOR THAT
13 CLASS OF PERSONS DESIGNATED IN THIS ACT TO RELIEVE THEIR
14 ECONOMIC BURDEN.
15 (4) ANY CLAIMANT WHO MEETS THE STANDARDS OF ELIGIBILITY
16 ESTABLISHED BY THIS ARTICLE SHALL BE DEEMED A SEPARATE CLASS
17 OF SUBJECT OF TAXATION AND, AS SUCH, SHALL BE ENTITLED TO THE
18 BENEFIT OF THE SPECIAL PROVISIONS OF THIS ARTICLE.
19 SECTION 2903-C. DEFINITIONS.
20 THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
21 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
22 CONTEXT CLEARLY INDICATES OTHERWISE:
23 "BASE YEAR." THE TAXABLE YEAR OF A CLAIMANT IMMEDIATELY
24 PRECEDING THE TAXABLE YEAR FOR WHICH A CLAIM FOR SPECIAL TAX
25 PROVISIONS UNDER THIS ARTICLE IS MADE OR THE TAXABLE YEAR OF THE
26 CLAIMANT IMMEDIATELY PRECEDING THE FIRST TAXABLE YEAR IN A
27 SERIES OF CONSECUTIVE TAXABLE YEARS IN WHICH THE CLAIMANT
28 QUALIFIED FOR A PAYMENT ON ACCOUNT OF SCHOOL PROPERTY TAX
29 INCREASES UNDER THIS ARTICLE, WHICHEVER IS EARLIER.
30 "CLAIMANT." A HOMEOWNER WHO IS AN ELIGIBLE CLAIMANT FOR
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1 SPECIAL TAX PROVISIONS UNDER ARTICLE III OF THIS ACT, REGARDLESS
2 OF WHETHER THE HOMEOWNER HAD INCOME SUBJECT TO TAX UNDER ARTICLE
3 III.
4 "DEPARTMENT." THE DEPARTMENT OF REVENUE OF THE COMMONWEALTH.
5 "HOMEOWNER." AN OWNER OF A HOMESTEAD WHO IS:
6 (1) AN INDIVIDUAL DOMICILED IN THIS COMMONWEALTH;
7 (2) A GRANTOR WHO HAS PLACED REAL PROPERTY IN A
8 REVOCABLE TRUST AND WHO IS AN INDIVIDUAL DOMICILED IN THIS
9 COMMONWEALTH; OR
10 (3) A PARTNER OF A FAMILY FARM PARTNERSHIP OR A
11 SHAREHOLDER OF A FAMILY FARM CORPORATION AS THE TERMS ARE
12 DEFINED IN SECTION 1101-C OF THIS ACT, AND WHO IS A NATURAL
13 PERSON DOMICILED IN THIS COMMONWEALTH.
14 "HOMESTEAD." THE OWNER-OCCUPIED, PRIMARY RESIDENCE AND THE
15 PARCEL OF LAND WITHIN THIS COMMONWEALTH ON WHICH THE RESIDENCE
16 IS LOCATED AND OTHER IMPROVEMENTS LOCATED ON THE PARCEL. IF A
17 PORTION OF SUCH RESIDENCE IS USED FOR A NONRESIDENTIAL PURPOSE,
18 THE TERM MEANS THAT PORTION OF THE PROPERTY USED AS THE PRIMARY
19 RESIDENCE OF THE OWNER-OCCUPANT.
20 "RESIDENCE." A STRUCTURE USED AS A PLACE OF HABITATION BY
21 THE OWNER OF THE STRUCTURE.
22 "SCHOOL DISTRICT." A SCHOOL DISTRICT OF THE FIRST CLASS,
23 FIRST CLASS A, SECOND CLASS, THIRD CLASS OR FOURTH CLASS AND AN
24 INDEPENDENT SCHOOL DISTRICT.
25 "SCHOOL PROPERTY TAX." THE TOTAL REAL PROPERTY TAX LEVIED BY
26 A SCHOOL DISTRICT ON A HOMESTEAD OF A CLAIMANT IN A TAXABLE
27 YEAR. REAL PROPERTY TAX LEVIED BY A CITY OF THE FIRST CLASS
28 SHALL CONSTITUTE TAXES LEVIED BY A SCHOOL DISTRICT FOR THE
29 PURPOSES OF THIS DEFINITION. THE TERM DOES NOT INCLUDE PAYMENTS
30 MADE IN LIEU OF TAXES OR ANY PENALTIES OR INTEREST PAID IN
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1 CONNECTION WITH THE TAX.
2 "SCHOOL PROPERTY TAX INCREASE." THE DIFFERENCE BETWEEN THE
3 SCHOOL PROPERTY TAX LEVIED IN THE TAXABLE YEAR AND THE SCHOOL
4 PROPERTY TAX LEVIED IN THE BASE YEAR FOR A CLAIMANT, BUT NOT
5 LESS THAN ZERO, MULTIPLIED BY THE PERCENTAGE OF TAX FORGIVENESS
6 COMPUTED FOR THE CLAIMANT UNDER SECTION 304 OF THIS ACT COMPUTED
7 AFTER THE APPLICATION OF ANY LOCALLY AUTHORIZED CREDITS,
8 EXEMPTIONS, EXCLUSIONS OR SPECIAL PROVISIONS.
9 "TAXABLE YEAR." THIS TERM SHALL HAVE THE SAME MEANING GIVEN
10 IT IN ARTICLE III OF THIS ACT.
11 SECTION 2904-C. PAYMENT FOR SCHOOL PROPERTY TAX INCREASES.
12 (A) GENERAL RULE.--A PAYMENT EQUAL TO THE VALUE OF THE
13 SCHOOL PROPERTY TAX INCREASE SHALL BE ISSUED TO A CLAIMANT ON
14 ACCOUNT OF SUCH INCREASES FOR A HOMESTEAD IF ALL OF THE
15 FOLLOWING APPLY:
16 (1) THE CLAIMANT OCCUPIED THE HOMESTEAD DURING THE
17 ENTIRE TAXABLE YEAR.
18 (2) THE CLAIMANT OCCUPIED THE SAME HOMESTEAD DURING THE
19 ENTIRE TAXABLE YEAR THAT THE CLAIMANT OCCUPIED IN THE BASE
20 YEAR.
21 (3) THE CLAIMANT PAID SCHOOL REAL PROPERTY TAX LEVIED ON
22 THE HOMESTEAD DURING THE TAXABLE YEAR IN AN AMOUNT EQUAL TO
23 OR GREATER THAN THE AMOUNT OF THE SCHOOL PROPERTY TAX
24 INCREASE.
25 (4) THE CLAIMANT APPLIES IN A FORM AND TIME PRESCRIBED
26 BY THE DEPARTMENT.
27 (B) LIMITATION.--THE PAYMENT ON ACCOUNT OF SCHOOL PROPERTY
28 TAX INCREASES MAY NOT EXCEED $500 FOR ANY TAXABLE YEAR FOR A
29 HOMESTEAD.
30 (C) MULTIPLE CLAIMANTS FOR SAME HOMESTEAD.--IF TWO OR MORE
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1 CLAIMANTS RESIDING AT ANY HOMESTEAD MEET THE QUALIFICATION FOR A
2 PAYMENT UNDER THIS ARTICLE, THEY MAY DETERMINE AMONG THEMSELVES
3 WHO SHALL RECEIVE THE PAYMENT. IF THEY ARE UNABLE TO AGREE, THE
4 DEPARTMENT SHALL DETERMINE TO WHOM THE PAYMENT IS TO APPLY.
5 SECTION 2905-C. ADMINISTRATION AND REGULATIONS.
6 THE DEPARTMENT SHALL ADMINISTER THIS ARTICLE AND SHALL
7 PROMULGATE ANY REGULATIONS NECESSARY FOR ITS IMPLEMENTATION. TO
8 THE EXTENT POSSIBLE, THE DEPARTMENT SHALL ADMINISTER THE
9 PROVISIONS OF THIS ARTICLE IN CONJUNCTION WITH ITS
10 ADMINISTRATION OF THE SPECIAL TAX PROVISIONS PROVIDED UNDER
11 ARTICLE III OF THIS ACT.
12 SECTION 2906-C. PETITIONS FOR REVIEW.
13 A HOMEOWNER WHOSE CLAIM FOR PAYMENT UNDER THIS ARTICLE IS
14 EITHER DENIED, CORRECTED OR OTHERWISE ADVERSELY AFFECTED BY THE
15 DEPARTMENT MAY PETITION FOR ADMINISTRATIVE REVIEW IN THE MANNER
16 PRESCRIBED BY THE DEPARTMENT. AN INDIVIDUAL AGGRIEVED BY THE
17 DEPARTMENT'S ACTION IN CONNECTION WITH THE ADMINISTRATIVE REVIEW
18 MAY PETITION FOR REVIEW IN THE MANNER SPECIFIED IN SECTIONS 11.1
19 AND 11.2 OF THE ACT OF MARCH 11, 1971 (P.L.104, NO.3), KNOWN AS
20 THE SENIOR CITIZENS REBATE AND ASSISTANCE ACT. NEITHER THE
21 ADMINISTRATIVE REVIEW PROCESS NOR THE PETITION FOR REVIEW
22 PROVIDED FOR IN THIS SECTION SHALL APPLY TO ANY DETERMINATION
23 REGARDING SPECIAL TAX PROVISIONS UNDER ARTICLE III OF THIS ACT.
24 SECTION 5. THE AMENDMENT OR ADDITION OF SECTIONS 201 AND 228
25 OF THE ACT SHALL NOT AFFECT THE INTERPRETATION OF THOSE SECTIONS
26 WITH RESPECT TO ANY ISSUE OTHER THAN THE IMPOSITION OF TAX ON A
27 SALE OR USE OF MOBILE TELECOMMUNICATIONS SERVICE PURCHASED AT
28 RETAIL.
29 SECTION 6. IF A COURT OF COMPETENT JURISDICTION ENTERS A
30 FINAL JUDGMENT ON THE MERITS THAT IS BASED ON FEDERAL LAW, IS NO
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1 LONGER SUBJECT TO APPEAL AND SUBSTANTIALLY LIMITS OR IMPAIRS THE
2 ESSENTIAL ELEMENTS OF 4 U.S.C. §§ 116 THROUGH 126, THEN THE
3 PROVISIONS OF THIS ACT SHALL BE INVALID AND HAVE NO LEGAL EFFECT
4 AS OF THE DATE OF ENTRY OF SUCH JUDGMENT.
5 SECTION 7. THIS ACT SHALL APPLY AS FOLLOWS:
6 (1) THE AMENDMENT OF SECTION 304(D)(1) OF THE ACT SHALL
7 APPLY TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2001.
8 (2) THE REMAINDER OF THIS ACT SHALL APPLY TO CUSTOMER
9 BILLS ISSUED AFTER AUGUST 1, 2002.
10 SECTION 8. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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