PRINTER'S NO. 1145
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1106
Session of
2021
INTRODUCED BY WHEELAND, McNEILL, HILL-EVANS, CIRESI, RYAN,
GALLOWAY AND MOUL, APRIL 6, 2021
REFERRED TO COMMITTEE ON FINANCE, APRIL 6, 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 State funds formula, further
providing for certification and calculation of minimum and
maximum modifiers; and, in senior citizens property tax and
rent rebate assistance, further providing for property tax
and rent rebate, for funds for payment of claims and for
claim forms and rules and regulations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 503(e)(2), 1304(a)(2) and (3) and
1308(b)(4) of the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, are amended and the
subsections are amended by adding paragraphs to read:
Section 503. Certification; calculation of minimum and maximum
modifiers.
* * *
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(e) Distribution.--
* * *
(2) For fiscal [year 2009-2010 and each fiscal year
thereafter] years 2009-2010 through 2020-2021, the secretary
shall distribute the difference between the amount certified
under subsection (a)(1)(i) and the sum of all of the
following:
(i) The difference between the sum of the amount of
approved claims to be paid in the next fiscal year under
section 1304(a)(2)(i) and (3) and the amount of approved
claims paid in the 2006-2007 fiscal year under section
1304(a)(1).
(ii) The sum of all of the following:
(A) The amount sufficient to fund reimbursements
to eligible school districts pursuant to section 324.
The amount deducted pursuant to this clause shall be
calculated based on the information provided by
school districts pursuant to subsection (b)(2).
(B) The amount of approved claims under section
704.
(C) The amount of approved claims under section
1304(a)(2)(ii).
(3) For fiscal year 2021-2022 and each fiscal year
thereafter, the secretary shall distribute the difference
between the amount certified under subsection (a)(1)(i) and
the sum of all of the following:
(i) The difference between the sum of the amount of
approved claims to be paid in the next fiscal year under
section 1304(a)(2)(i.1), (4) and (5) and the amount of
approved claims paid in the 2006-2007 fiscal year under
20210HB1106PN1145 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
section 1304(a)(1).
(ii) The sum of all of the following:
(A) The amount sufficient to fund reimbursements
to eligible school districts pursuant to section 324.
The amount deducted under this clause shall be
calculated based on the information provided by
school districts under subsection (b)(2).
(B) The amount of approved claims under section
704.
(C) The amount of approved claims under section
1304(a)(2)(ii).
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] years 2006 through
2020 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 - 35,000 250
(i.1) The following apply:
(A) For claimants in single-person households,
the base amount of any claim for property tax rebate
for real property taxes due and payable during
20210HB1106PN1145 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
calendar year 2021 and thereafter shall be determined
in accordance with the following schedule:
Single-person
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 - 35,000 250
(B) For claimants in multiperson households, the
base amount of any claim for property tax rebate for
real property taxes due and payable during calendar
year 2021 and thereafter shall be determined in
accordance with the following schedule:
Multiperson
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $28,000 $650
28,001 - 35,000 500
35,001 - 38,000 300
38,001 - 55,000 250
(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)] this paragraph. 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
20210HB1106PN1145 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
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] years 2006 through 2020 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 - 15,000 500
(4) For claimants in single-person households, the
amount of any claim for rent rebate in lieu of property taxes
for rent due and payable during calendar year 2021 and
thereafter shall be determined in accordance with the
following:
Single-person
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $650
8,001 - 15,000 500
(5) For claimants in multiperson households, the amount
of any claim for rent rebate in lieu of property taxes for
rent due and payable during calendar year 2021 and thereafter
shall be determined in accordance with the following:
Multiperson
Household Income
Amount of Rent Rebate in
Lieu of Property Taxes
Allowed as Rebate
$ 0 - $15,500 $650
15,501 - 22,500 500
20210HB1106PN1145 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
* * *
Section 1308. Funds for payment of claims.
* * *
(b) Transfers.--The Secretary of the Budget shall transfer
the following amounts from the Property Tax Relief Fund to the
State Lottery:
* * *
(4) For fiscal [year 2009-2010 and each fiscal year
thereafter] years 2009-2010 through 2020-2021, all of the
following:
(i) The difference between the sum of the amount of
approved claims to be paid in the next fiscal year under
section 1304(a)(2)(i) and (3) and the amount of approved
claims paid in fiscal year 2006-2007 under section
1304(a)(1).
(ii) The sum of the amount of approved claims to be
paid in the next fiscal year under sections 704 and
1304(a)(2)(ii), if any.
(4.1) For fiscal year 2021-2022 and each fiscal year
thereafter, all of the following:
(i) The difference between the sum of the amount of
approved claims to be paid in the next fiscal year under
section 1304(a)(2)(i.1), (4) and (5) and the amount of
approved claims paid in fiscal year 2006-2007 under
section 1304(a)(1).
(ii) The sum of the amount of approved claims to be
paid in the next fiscal year under sections 704 and
1304(a)(2)(ii), if any.
* * *
Section 2. Section 1309(b) of the act is amended to read:
20210HB1106PN1145 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Section 1309. Claim forms and rules and regulations.
* * *
(b) Report to General Assembly.--In addition to any rules
and regulations prescribed under subsection (a), the department
shall collect the following information and issue a report
including such information to the chairman and minority chairman
of the Appropriations Committee of the Senate and the chairman
and minority chairman of the Appropriations Committee of the
House of Representatives by September 30, 2006, and September 30
of each year thereafter.
(1) The total number of claims which will be paid in the
fiscal year in which the report is issued with the
information provided by school district, by county and for
each household income level under section [1304(a)(2)(i)]
1304(a)(2).
(2) The total amount of rebates paid in the fiscal year
in which the report is issued with the information provided
by school district, by county and for each household income
level under section [1304(a)(2)(i)] 1304(a)(2).
Section 3. This act shall take effect immediately.
20210HB1106PN1145 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20