1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, 
2No.1), entitled "An act providing for taxation by school 
3districts, for the State funds formula, for tax relief in 
4first class cities, for school district choice and voter 
5participation, for other school district options and for a 
6task force on school cost reduction; making an appropriation; 
7prohibiting prior authorized taxation; providing for 
8installment payment of taxes; restricting the power of 
9certain school districts to levy, assess and collect taxes; 
10and making related repeals," in senior citizens property tax 
11and rent rebate assistance, prohibiting certain use of rent
12rebates.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L.1873, 
16No.1), known as the Taxpayer Relief Act, is amended by adding a
17section to read:

18Section 1314. Unlawful use of rent rebates.

19(a) General rule.--It shall be unlawful for a landlord and
20tenant to enter into a lease or agreement to assign or pay any
21portion of any rent rebate in lieu of property taxes to which

1the tenant may be entitled to the landlord or to the landlord's
2assignee or representative.

3(b) Penalties.--A landlord who violates this section shall:

4(1) Fully reimburse the tenant of any portion of a
5payment that was assigned or otherwise used as payment by the
6tenant to the landlord in violation of this section.

7(2) Pay to the department a penalty equal to 25% of the
8total amount of the payment to which the tenant was entitled.
9The penalty shall bear interest at the rate of 1.5% per month
10from the date the payment was assigned or otherwise used as
11payment by the tenant until the penalty is paid in full to
12the department.

13(c) Enforcement.--The Attorney General shall enforce the
14provisions of this section.

15(d) Definitions.--The following words and phrases when used
16in this section shall have the meanings given to them in this
17subsection unless the context clearly indicates otherwise:

18"Landlord." An owner of real property who leases property to
19a tenant under a lease agreement.

20"Tenant." A person who has a possessory interest in real
21property under a lease or by law.

22Section 2. This act shall take effect in 60 days.