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," adding a prohibition relating to
11adding rent rebates.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L.
151873, No.1), known as the Taxpayer Relief Act, is amended by
16adding a section to read:

17Section 1314. Unlawful uses of rebates.

18(a) Rebates used as part of lease or agreement prohibited.--
19It shall be unlawful for a landlord and tenant to enter into a
20lease or agreement to assign or pay any portion of any rebate
21payable under this chapter, to which a tenant may be entitled,
22to the landlord or to the landlord's assignee or representative.

1(b) Penalties.--A landlord that violates this section shall
2be ordered to fully reimburse the tenant of any portion of a
3payment that was assigned or otherwise used as payment by the
4tenant to the landlord. Additionally, a penalty of 25% of the
5total amount of the payment to which the tenant was entitled
6shall be imposed on the landlord and paid to the department. The
7penalty shall bear interest at the rate of 1.5% per month from
8the date of imposition until paid in full to the department.

9(c) Enforcement.--The Attorney General shall enforce the
10provisions of this section.

11(d) Definitions.--The following words and phrases when used
12in this section shall have the meanings given to them in this
13subsection unless the context clearly indicates otherwise:

14"Landlord." An owner of real property that leases property
15to a tenant under a lease agreement. The term also includes a
16person acting on behalf of such owner in the operation or
17management of the real property.

18"Tenant." A person who occupies a dwelling by reason of a
19possessory interest in the real property on which the dwelling
20is located under a lease agreement.

21Section 2. This act shall take effect in 60 days.