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A01831
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
974
Session of
2019
INTRODUCED BY PEIFER, BROWN, CIRESI, FARRY, HERSHEY, HICKERNELL,
JAMES, JOZWIAK, KEEFER, MENTZER, MILLARD, B. MILLER, MURT,
PICKETT, RYAN, SAINATO, SAYLOR, STEPHENS AND TOOHIL,
MARCH 26, 2019
REFERRED TO COMMITTEE ON AGING AND OLDER ADULT SERVICES,
MARCH 26, 2019
AN ACT
Authorizing municipalities to implement senior citizen tax
reduction incentive volunteer exchange programs.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Senior
Citizen Tax Reduction Incentive Act.
Section 2. Legislative intent.
It is the intent of the General Assembly to authorize
municipalities to establish a program to allow older residents
to volunteer and receive a real property tax credit in exchange
for volunteer service. While there are municipalities across
this Commonwealth that provide certain property tax relief to
seniors, the purpose of this act is to grant explicit
legislative authorization to allow municipalities to implement
such programs. It has been shown that senior citizen tax
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reduction incentive volunteer exchange programs provide much-
needed relief to senior citizens, who often struggle to meet the
rising cost of property taxes, and help municipalities meet an
increasing demand for a variety of services.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Municipality." A city, borough, incorporated town, township
of the first class, township of the second class or home rule
municipality formerly classified as a city, borough,
incorporated town or township.
"Participant." An individual who:
(1) is 60 years of age or older;
(2) has been a resident of this Commonwealth for at
least 90 days;
(3) owns real property located in a municipality that
has established a program; and
(4) participates in the municipality's program.
"Program." A senior citizen tax reduction incentive
volunteer exchange program authorized under section 4(a).
Section 4. Program guidelines.
(a) Establishment.--A municipality may establish a senior
citizen tax reduction incentive volunteer exchange program that
provides real property tax credits to participants in exchange
for participants performing volunteer services for the
municipality with no other compensation. A municipality may
adopt specific guidelines regarding the program, including the
acceptance of participants. The guidelines shall include a
criminal background check for each individual seeking to
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participate in the program.
(b) Value of tax credit.--The rate of real property tax
credit for a participant shall be established by the
municipality and may not exceed the total amount of real
property taxes that are owed by the participant.
(c) Services.--The services that a participant provides
through a program must enhance the municipality.
Section 5. Personal income tax levied by the Commonwealth.
A real property tax credit received by a participant shall
not be subject to the tax imposed under Article III of the act
of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971.
Section 6. Existing job positions.
A program may not replace or supplant existing job positions
in a municipality.
Section 7. Funding.
Municipalities may use public or private funding sources to
support a program.
Section 8. Effective date.
This act shall take effect immediately.
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