PRINTER'S NO. 186
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
219
Session of
2021
INTRODUCED BY RADER, BROOKS, HILL-EVANS, CIRESI, R. BROWN,
NEILSON, JOZWIAK, KAUFFMAN, MOUL, ZIMMERMAN, WEBSTER, FREEMAN
AND DRISCOLL, JANUARY 25, 2021
REFERRED TO COMMITTEE ON FINANCE, JANUARY 25, 2021
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in senior citizens property tax
and rent rebate assistance, further providing for definitions
and for property tax and rent rebate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "income" in section 1303 of the
act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as
the Taxpayer Relief Act, is amended to read:
Section 1303. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
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"Income." All income from whatever source derived,
including, but not limited to:
(1) Salaries, wages, bonuses, commissions, income from
self-employment, alimony, support money, cash public
assistance and relief.
(2) The gross amount of any pensions or annuities,
including railroad retirement benefits for calendar years
prior to 1999 and 50% of railroad retirement benefits for
calendar years 1999 and thereafter.
(3) (i) All benefits received under the Social Security
Act (49 Stat. 620, 42 U.S.C. ยง 301 et seq.), except
Medicare benefits, for calendar years prior to 1999, and
50% of all benefits received under the Social Security
Act, except Medicare benefits, for calendar years 1999
and thereafter.
(ii) Notwithstanding any other provision of this act
to the contrary, persons who, as of December 31, 2012,
are eligible for the property tax or rent rebate shall
remain eligible if the household income limit is exceeded
due solely to a Social Security cost-of-living
adjustment.
(iii) Eligibility in the property tax and rent
rebate program pursuant to subparagraph (ii) shall expire
on December 31, [2016] 2022.
(4) All benefits received under State unemployment
insurance laws.
(5) All interest received from the Federal or any state
government or any instrumentality or political subdivision
thereof.
(6) Realized capital gains and rentals.
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(7) Workers' compensation.
(8) The gross amount of loss of time insurance benefits,
life insurance benefits and proceeds, except the first $5,000
of the total of death benefit payments.
(9) Gifts of cash or property, other than transfers by
gift between members of a household, in excess of a total
value of $300.
The term does not include surplus food or other relief in kind
supplied by a governmental agency, property tax or rent rebate,
inflation dividend, Federal veterans' disability payments or
State veterans' benefits.
* * *
Section 2. Section 1304(a)(2) and (3) of the act are amended
to read:
Section 1304. Property tax; and rent rebate.
(a) Schedule of rebates.--
* * *
(2) The following apply:
(i) The base amount of any claim for property tax
rebate for real property taxes due and payable during
calendar year 2006 and thereafter shall be determined in
accordance with the following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
15,001 - 18,000 300
[18,001 -
35,000] 18,001 -
40,000
250
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(ii) The supplemental amount for a claimant with a
household income equal to or less than $30,000 and an
eligible claim for property tax rebate for real property
taxes due and payable during the calendar year preceding
the first year in which a payment under section 505(b) is
made and each year thereafter and whose real property
taxes exceed 15% of the claimant's household income shall
be equal to 50% of the base amount determined under
subparagraph (i). A claimant who is a resident of a city
of the first class, a city of the second class A or a
school district of the first class A shall be ineligible
for the supplemental amount under this subparagraph.
(3) The amount of any claim for rent rebate in lieu of
property taxes for rent due and payable during calendar year
2006 and thereafter shall be determined in accordance with
the following:
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 -
[15,000] 20,000
500
* * *
Section 3. The amendment of the definition of "income" in
section 1303 of the act shall apply retroactively to December
31, 2016.
Section 4. This act shall take effect as follows:
(1) The amendment of section 1304(a)(2) and (3) of the
act shall take effect in 60 days.
(2) The remainder of this act shall take effect
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immediately.
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