A05009
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1076
Session of
2019
INTRODUCED BY HENNESSEY, MURT, SCHLEGEL CULVER, STEPHENS,
SAYLOR, MENTZER, JAMES, WHEELAND, JONES, GILLEN, CIRESI,
LONGIETTI, POLINCHOCK, DeLUCA, PUSKARIC, THOMAS AND NELSON,
APRIL 5, 2019
AS REPORTED FROM COMMITTEE ON AGING AND OLDER ADULT SERVICES,
HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 12, 2019
AN ACT
Authorizing public school districts to implement a senior tax
reduction incentive volunteer exchange program. 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 filing of claim; and authorizing public
school districts to implement a senior tax reduction
incentive volunteer exchange program.
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 Tax
Reduction Incentive Volunteer Exchange Program Act.
Section 2. Legislative intent.
It is the intent of the General Assembly to authorize all
public school districts in this Commonwealth to establish a
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
program to allow older residents to volunteer in the school
district and receive a real property tax credit in exchange for
volunteer service. While there are school districts across this
Commonwealth that provide certain property tax relief to
seniors, the purpose of this act is to grant explicit
legislative authorization to allow all school districts to
implement volunteer exchange programs. It has been shown that
senior tax reduction volunteer exchange programs provide much
needed relief to senior citizens, who often struggle to meet the
rising cost of property taxes, and helps schools meet an
increasing demand for a variety of human skills and services.
Both senior citizens and children benefit from establishing a
relationship where they interact with one another in a positive
learning environment.
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:
"Participant." An individual at least 60 years of age who
has been a resident of this Commonwealth for at least 90 days,
owns real property located in a participating school district
and participates in the school district's program.
"Program." A Senior Tax Reduction Incentive Volunteer
Exchange Program authorized by this act.
Section 4. Program guidelines.
(a) Local guidelines.--A school district may establish a
program and. A SCHOOL DISTRICT WHICH ESTABLISHES A PROGRAM SHALL
ADOPT specific guidelines regarding the program, including the
acceptance of participants. THE PROGRAM SHALL PROVIDE REAL
PROPERTY TAX CREDITS TO PARTICIPANTS WITH NO OTHER COMPENSATION.
A05009 - 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
The guidelines shall include a criminal background check for
each individual seeking to participate in the program.
(b) Value of tax credit.--The rate of a real property tax
credit for a senior volunteer shall be established by the school
district and may not exceed the total amount of real property
taxes that are owed.
(c) Services.--The types of services that participants
provide through a program must enhance the academic program of
the school district. AND PROVIDE A DIRECT PUBLIC BENEFIT TO THE
ACADEMIC PROGRAM OF THE SCHOOL DISTRICT.
(D) DISCRIMINATION PROHIBITED.--THIS SECTION SHALL BE
ENFORCED WITHOUT DISCRIMINATION BASED ON RACE, COLOR, MARITAL
STATUS, RELIGIOUS CREED, ANCESTRY, HANDICAP OR DISABILITY, AGE,
SEX, NATIONAL ORIGIN, THE USE OF A GUIDE OR SUPPORT ANIMAL
BECAUSE OF THE BLINDNESS, DEAFNESS OR PHYSICAL HANDICAP OF THE
USER OR BECAUSE THE USER IS A HANDLER OR TRAINER OF SUPPORT OR
GUIDE ANIMALS UNDER THE ACT OF OCTOBER 27, 1955 (P.L.744,
NO.222), KNOWN AS THE PENNSYLVANIA HUMAN RELATIONS ACT.
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 school district.
Section 7. Funding.
School districts may seek private and public funding sources
to support a program.
Section 8. Effective date.
A05009 - 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
This act shall take effect immediately.
Section 1. Section 1305(c) of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended and the section is amended by adding a subsection to
read:
Section 1305. Filing of claim.
* * *
(c) Payments from State Lottery Fund.--[No] Except as
provided under subsection (e)(3), no reimbursement on a claim
shall be made from the State Lottery Fund earlier than the day
following the 30th day of June provided in this chapter on which
that claim may be filed with the department.
* * *
(e) Claim for calendar year 2019.--
(1) Except as provided under subsection (b) and
paragraph (2), a claim for property tax or rent rebate for
calendar year 2019 may be filed with the department on or
before June 30, 2020.
(2) If a claim filed for property tax or rent rebate for
calendar year 2018 received a reimbursement by the
department, the secretary shall also consider the claim filed
for calendar year 2019.
(3) If funds are available, a reimbursement on a claim
for calendar year 2019 may be made from the State Lottery
Fund immediately.
Section 2. The act is amended by adding a chapter to read:
CHAPTER 19
SENIOR TAX REDUCTION INCENTIVE
VOLUNTEER EXCHANGE PROGRAM
Section 1901. Legislative intent.
A05009 - 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
It is the intent of the General Assembly to authorize all
public school districts in this Commonwealth to establish a
program to allow older residents to volunteer in the school
district and receive a real property tax credit in exchange for
volunteer service. While there are school districts across this
Commonwealth that provide certain property tax relief to
seniors, the purpose of this chapter is to grant explicit
legislative authorization to allow all school districts to
implement volunteer exchange programs. It has been shown that
senior tax reduction volunteer exchange programs provide much
needed relief to senior citizens, who often struggle to meet the
rising cost of property taxes, and helps schools meet an
increasing demand for a variety of human skills and services.
Both senior citizens and children benefit from establishing a
relationship where they interact with one another in a positive
learning environment.
Section 1902. 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:
" Participant . " An individual at least 60 years of age who
has been a resident of this Commonwealth for at least 90 days ,
owns real property located in a participating school district
and participates in the school district's program .
" Program. " A Senior Tax Reduction Incentive Volunteer
Exchange Program authorized by this chapter.
Section 1903. Program guidelines.
(a) Local guidelines.--A s chool district may establish a
program . A school district which establishes a program shall
adopt specific guidelines regarding the program, including the
A05009 - 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
acceptance of participants. The program shall provide real
property tax credits to participants with no other compensation.
The guidelines shall include a criminal background check for
each individual seeking to participate in the program .
(b) Value of tax credit.--The rate of a real property tax
credit for a senior volunteer shall be established by the school
district and may not exceed the total amount of real property
taxes that are owed.
(c) Services.--The types of services that participants
provide through a program must enhance the academic program of
the school district and provide a direct public benefit to the
academic program of the school district.
(d) Discrimination prohibited.--This section shall be
enforced without discrimination based on race, color, marital
status, religious creed, ancestry, handicap or disability, age,
sex, national origin, the use of a guide or support animal
because of the blindness, deafness or physical handicap of the
user or because the user is a handler or trainer of support or
guide animals under the act of October 27, 1955 (P.L.744,
No.222), known as the Pennsylvania Human Relations Act.
Section 1904. 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 1905. Existing job positions.
A program may not replace or supplant existing job positions
in a school district.
Section 1906. Funding.
School districts may seek private and public funding sources
A05009 - 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
to support a program .
Section 3. This act shall take effect immediately.
A05009 - 7 -
1
2