Trial Engrossment of Amendment A00527 to House Bill 1100 P.N. 1148, Regular Session 2023-2024

A00527

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1100

Session of

2023

INTRODUCED BY SAMUELSON, KIM, SMITH-WADE-EL, HILL-EVANS, MADDEN,

DELLOSO, GALLAGHER, FREEMAN, CAUSER, RABB, HANBIDGE, CEPEDA-

FREYTIZ, DONAHUE, SALISBURY, VENKAT, TAKAC, PIELLI, McNEILL,

SANCHEZ, KAZEEM, BENHAM, MADSEN, SCHLOSSBERG, WAXMAN, PROBST,

NEILSON, HARKINS, MERSKI, CONKLIN, STURLA, WEBSTER,

SHUSTERMAN, ABNEY, MAYES, SAPPEY, D. MILLER, ISAACSON, ROZZI,

FLEMING, BRENNAN, KHAN, SCOTT, KINKEAD, OTTEN, BOYLE,

T. DAVIS, BOROWSKI, PISCIOTTANO, BURGOS, DALEY, MULLINS,

BELLMON, SOLOMON, VITALI, STEELE, MALAGARI, R. MACKENZIE,

GUENST, PARKER, GERGELY, WARREN, FIEDLER, HOHENSTEIN, GIRAL,

D. WILLIAMS, BRIGGS, O'MARA, YOUNG, PASHINSKI, SCHWEYER,

HOWARD, McCLINTON, SIEGEL, INNAMORATO, MUNROE, BURNS,

HADDOCK, CERRATO, KENYATTA AND CURRY, MAY 3, 2023

REFERRED TO COMMITTEE ON FINANCE, MAY 3, 2023

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 tax relief in cities of the

first class, further providing for supplemental senior

citizen tax reduction; and, in senior citizens property tax

and rent rebate assistance, further providing for property

tax and rent rebate and for filing of claim.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 704(a) of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is

amended by adding a paragraph to read:

Section 704. Supplemental senior citizen tax reduction.

(a) Eligibility.--Beginning in the first year in which a

payment under section 505(b) is made and each year thereafter,

the following apply:

* * *

(3) The household income limit contained in paragraph

(1) shall be increased by a percentage equal to the

percentage change in the Consumer Price Index for All Urban

Consumers statistics published by the United States Bureau of

Labor Statistics. Any increase shall be rounded to the

nearest $10. The percentage change shall be determined by

comparison of the figure for the previous July, with that of

the current July figure. If the Consumer Price Index declines

for a given period, the household income limit shall be

unchanged for that year. The Secretary of Revenue shall,

within 10 days following the determination, transmit notice

of the determination to the Legislative Reference Bureau for

publication in the next available issue of the Pennsylvania

Bulletin.

* * *

Section 2. Section 1304(a) and 1305 heading, (c) and (e) of

the act are amended to read:

Section 1. Sections 1304(a) and 1305 heading, (c) and (e) of

the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known

as the Taxpayer Relief Act, are amended to read:

Section 1304. Property tax; and rent rebate.

(a) Schedule of rebates.--

(1) [The amount of any claim for property tax rebate or

rent rebate in lieu of property taxes for real property taxes

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or rent due and payable during calendar years 1985 through

2005 shall be determined in accordance with the following

schedule:

Household Income

Percentage of Real Property Taxes or

Rent Rebate in Lieu of

Property Taxes Allowed as Rebate

$ 0 - $ 4,999 100%

5,000 - 5,499 100

5,500 - 5,999 90

6,000 - 6,499 80

6,500 - 6,999 70

7,000 - 7,499 60

7,500 - 7,999 50

8,000 - 8,499 40

8,500 - 8,999 35

9,000 - 9,999 25

10,000 - 11,999 20

12,000 - 12,999 15

13,000 - 15,000 10]

(Reserved).

(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] 2023 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] $1,000

8,001 - 15,000 [500] 770

15,001 - 18,000 [300] 460

A00527 - 3 -

18,001 - [35,000]

45,000

[250] 380

(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] 2023 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] $1,000

8,001 - 15,000 [500] 770

15,001 - 18,000 460

18,001 - 45,000 380

(4) The household income limits contained in paragraphs

(2)(i) and (ii) and (3) shall be increased by a percentage

equal to the percentage change in the Consumer Price Index

for All Urban Consumers statistics published by the United

States Bureau of Labor Statistics. Any increase shall be

A00527 - 4 -

rounded to the nearest $10. The percentage change shall be

determined by comparison of the figure for the previous July,

with that of the current July figure. If the Consumer Price

Index declines for a given period, the household income limit

shall be unchanged for that year. The secretary shall, within

10 days following the determination, transmit notice of the

determination to the Legislative Reference Bureau for

publication in the next available issue of the Pennsylvania

Bulletin.

* * *

Section 1305. Filing and payment of claim.

* * *

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.] Reimbursement on a

claim may be made at any time after a claim is filed and

approved.

* * *

[(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 December 31, 2020.

(2) The secretary shall expedite a claim satisfying the

eligibility requirements under this chapter for calendar year

2019 which had a calendar year 2018 claim approved for

reimbursement.

(3) If funds are available, a reimbursement on a claim

A00527 - 5 -

for calendar year 2019 may be made from the State Lottery

Fund immediately.]

Section 3 2. This act shall take effect in 60 days.

A00527 - 6 -