PRINTER'S NO. 1817
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1297
Session of
2022
INTRODUCED BY MASTRIANO, MENSCH AND PITTMAN, JUNE 23, 2022
REFERRED TO FINANCE, JUNE 23, 2022
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled
"An act relating to the finances of the State government;
providing for cancer control, prevention and research, for
ambulatory surgical center data collection, for the Joint
Underwriting Association, for entertainment business
financial management firms, for private dam financial
assurance and for reinstatement of item vetoes; providing for
the settlement, assessment, collection, and lien of taxes,
bonus, and all other accounts due the Commonwealth, the
collection and recovery of fees and other money or property
due or belonging to the Commonwealth, or any agency thereof,
including escheated property and the proceeds of its sale,
the custody and disbursement or other disposition of funds
and securities belonging to or in the possession of the
Commonwealth, and the settlement of claims against the
Commonwealth, the resettlement of accounts and appeals to the
courts, refunds of moneys erroneously paid to the
Commonwealth, auditing the accounts of the Commonwealth and
all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," providing for ARPA property tax and rent
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rebate one-time supplemental rebate; and making an
appropriation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of April 9, 1929 (P.L.343, No.176), known
as The Fiscal Code, is amended by adding an article to read:
ARTICLE I-K
ARPA PROPERTY TAX AND RENT REBATE
ONE-TIME SUPPLEMENTAL REBATE
Section 101-K. ARPA property tax and rent rebate one-time
supplemental rebate.
(a) Authorization.--The Department of Revenue shall issue a
one-time supplemental rebate to a claimant who received a rebate
of real property taxes or rent under section 1304 of the act of
June 27, 2006 (1st Sp. Sess., P.L.1873, No.1), known as the
Taxpayer Relief Act. The amount of the one-time supplemental
rebate shall equal the amount paid on a claim for real property
tax or rent due and payable for calendar year 2021.
(b) Remaining funds.--Any funds that remain after all one-
time supplemental rebates have been issued shall revert to the
Property Tax Relief Fund.
(c) Applicability.--This section shall apply to property tax
or rent rebate claims made for calendar year 2021 for real
property tax or rent due, and the supplemental rebate shall be
issued notwithstanding any limitation under section 1304(b) of
the Taxpayer Relief Act.
Section 102-K. Funding.
(a) Interfund transfer.--The State Treasurer shall transfer
the sum of $225,000,000 from the COVID-19 Response Restricted
Account to the State Lottery Fund.
(b) Appropriation.--For the fiscal year beginning July 1,
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2022, the sum of $225,000,000 is appropriated from the State
Lottery Fund to the Department of Revenue for the purpose of
paying one-time supplemental rebates in accordance with this
article.
Section 2. This act shall take effect immediately.
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