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, further providing for property
12tax and rent rebate.

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

15Section 1. Section 1304(a)(2)(i) of the act of June 27, 2006
16(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
17Act, is amended to read:

18Section 1304. Property tax; and rent rebate.

19(a) Schedule of rebates.--

20* * *

21(2) The following apply:

22(i) The base amount of any claim for property tax
23rebate for real property taxes due and payable during

1calendar year 2006 and thereafter shall be the larger of 
2an amount equal to 15% of the face amount of the real 
3property tax paid by the claimant on the claimant's 
4primary residence regardless of whether the taxes were 
5paid in the discount, face or penalty period during the 
6calendar year or an amount as determined in accordance
7with the following schedule:

8  9Household Income		Amount of Real Property Taxes Allowed as Rebate
10$ 0 - $ 8,000		$650
11 8,001 - 15,000		500
12 15,001 - 18,000		300
13 18,001 - 35,000		250

14* * *

15Section 2. This act shall take effect in 60 days.