PRINTER'S NO. 1012
No. 891 Session of 1983
INTRODUCED BY CAPPABIANCA, SERAFINI, CORDISCO, DOMBROWSKI,
BELARDI, CAWLEY AND DALEY, APRIL 27, 1983
REFERRED TO COMMITTEE ON FINANCE, APRIL 27, 1983
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 reenacted and amended, "An act providing property tax or rent
3 rebate and inflation dividends to certain senior citizens,
4 widows, widowers and permanently disabled persons with
5 limited incomes; establishing uniform standards and
6 qualifications for eligibility to receive rebates and
7 dividends; providing for transportation assistance grants and
8 grants to area agencies on aging for services to older
9 persons; and imposing duties upon the Department of Revenue,"
10 providing for energy cost rebates to certain claimants;
11 providing for the creation of a special fund; imposing
12 additional duties on the Department of Revenue; and making
13 editorial changes.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. The title and sections 1, 2 and 3(7) of the act
17 of March 11, 1971 (P.L.104, No.3), known as the Senior Citizens
18 Rebate and Assistance Act, reenacted and amended June 16, 1975
19 (P.L.7, No.4) and amended March 10, 1982 (P.L.177, No.56), are
20 amended to read:
21 AN ACT
22 Providing property tax or rent rebate, energy cost rebate and
23 inflation dividends to certain senior citizens, widows,
1 widowers and permanently disabled persons with limited
2 incomes; establishing uniform standards and qualifications
3 for eligibility to receive rebates and dividends; providing
4 for transportation assistance grants and grants to area
5 agencies on aging for services to older persons; providing
6 for the creation and administration of a Senior Citizens
7 Energy Trust Fund and imposing duties upon the Department of
8 Revenue.
9 Section 1. Short Title.--This act shall be known and may be
10 cited as the "Senior Citizens [Rebate and] Assistance Act."
11 Section 2. Declaration of Policy.--In recognition of the
12 severe economic plight of certain senior citizens, widows,
13 widowers and permanently disabled persons who are real property
14 owners or renters with fixed and limited incomes who are faced
15 with rising living costs and constantly increasing tax, energy
16 and inflation cost burdens which threaten their homesteads and
17 self-sufficiency, the General Assembly, pursuant to the mandates
18 of the Constitutional Convention of 1968, considers it to be a
19 matter of sound public policy to make special provisions for
20 property tax rebates or rent rebates in lieu of property taxes,
21 energy cost rebates and inflation dividends to that class of
22 senior citizens, widows, widowers and permanently disabled
23 persons who are real property taxpayers or renters who are
24 without adequate means of support to enable them to remain in
25 peaceable possession of their homes and relieving their economic
26 burden and to provide transportation assistance grants and to
27 provide grants to area agencies on aging for services to older
28 persons.
29 Section 3. Definitions.--As used in this act:
30 * * *
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1 (7) "Claimant" means a person who files a claim for property
2 tax rebate or rent rebate in lieu of property taxes and
3 inflation dividend and was sixty-five years of age or over, or
4 whose spouse (if a member of the household) was sixty-five years
5 of age or over, during a calendar year in which real property
6 taxes, rent, energy and inflation costs were due and payable or
7 was a widow or widower and was fifty years of age or over during
8 a calendar year or part thereof in which real property taxes,
9 rent and inflation costs were due and payable, or was a
10 permanently disabled person eighteen years of age or over during
11 a calendar year or part thereof in which real property taxes,
12 rent and inflation costs were due and payable. For the purposes
13 of this act the term "widow" or "widower" shall mean the
14 surviving wife or the surviving husband, as the case may be, of
15 a deceased individual and who has not remarried except as
16 provided in [subsection] subsections (c) and (d) of section 4 of
17 this act. For the purposes of this act the term "permanently
18 disabled person" shall mean a person who is unable to engage in
19 any substantial gainful activity by reason of any medically
20 determinable physical or mental impairment which can be expected
21 to continue indefinitely, except as provided in [subsection]
22 subsections (c) and (d) of section 4 of this act. For purposes
23 of the energy cost rebate, claimant shall only mean a person who
24 is sixty-five years of age or older, or whose spouse is sixty-
25 five years of age or older.
26 * * *
27 (10) "Energy costs" means the actual cost of electricity,
28 gas, steam, kerosene or home heating oil purchased by a claimant
29 and used in a homestead during the months of January, February,
30 March, October, November and December of calendar year 1982 and
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1 each calendar year thereafter. "Energy costs" shall not include
2 any amount for which payment has been made under a Low Income
3 Energy Assistance grant through the Department of Public Welfare
4 or any similar State or Federal program.
5 Section 2. The heading and subsection (a.1) of section 4 of
6 the act, subsection (a.1) amended March 10, 1982 (P.L.177,
7 No.56), are amended and a subsection is added to read:
8 Section 4. Property Tax; Rent Rebate, Energy Cost Rebate and
9 Inflation Cost.--
10 (a.1) The amount of any claim for property tax rebate or
11 rent rebate in lieu of property taxes for real property taxes or
12 rent due and payable during calendar year 1981 and for energy
13 costs paid in 1983 and thereafter shall be determined in
14 accordance with the following schedule:
15 Percentage of Real Property Taxes or
16 Rent Rebate in Lieu of Property Taxes
17 Household Income or Energy Costs Allowed as Rebate
18 $ 0 - $4,999 100%
19 5,000 - 5,999 80
20 6,000 - 6,999 60
21 7,000 - 7,999 40
22 8,000 - 8,999 20
23 9,000 - 11,999 10
24 * * *
25 (f) The amount of any claim for energy cost rebate for
26 energy costs incurred in calendar year 1983 and thereafter shall
27 be determined in accordance with the schedule provided in
28 subsection (a.1). No claim shall be allowed if the amount of
29 energy cost rebate computed in accordance with this section is
30 less than ten dollars ($10), and the maximum amount of energy
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1 cost rebate payable shall not exceed two hundred dollars ($200).
2 Section 3. The act is amended by adding a section to read:
3 Section 4.1. Senior Citizens Energy Trust Fund.--
4 (a) There is hereby established in the State Treasury a
5 special fund to be known as the Senior Citizens Energy Trust
6 Fund to be funded by excess tax revenues pursuant to section
7 1101.3 of the act of March 4, 1971 (P.L.6, No.2), known as the
8 "Tax Reform Code of 1971."
9 (b) The Department of Revenue shall pay all eligible claims
10 for energy cost rebates from the proceeds of the Senior Citizen
11 Energy Trust Fund. Upon approval of the claims for energy cost
12 rebates, the Department of Revenue shall make requisitions on
13 the Trust Fund for the necessary moneys to pay the energy cost
14 rebates. In the event that sufficient funds are not available in
15 the Senior Citizens Energy Trust Fund, then the amounts allowed
16 as energy cost rebates shall be reduced in the proportion that
17 the amount of such fund bears to the total amount of energy cost
18 rebate claims made in such year.
19 Section 4. Section 5 and 8 of the act, amended December 21,
20 1979 (P.L.570, No.131), are amended to read:
21 Section 5. Filing of Claim.--A claim for property tax or
22 rent rebate, energy cost rebate and inflation dividend shall be
23 filed with the department on or before the thirtieth day of June
24 of the year next succeeding the end of the calendar year in
25 which real property taxes or rent or energy costs were due and
26 payable: Provided, That claims filed after the June 30 deadline
27 until December 31 of such calendar year shall be accepted by the
28 Secretary of Revenue as long as funds are available to pay the
29 benefits to the late filing claimants. No reimbursement on a
30 claim shall be made from the State Lottery Fund or the Senior
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1 Citizens Energy Trust Fund earlier than the day following the
2 thirtieth day of June provided in this act on which that claim
3 may be filed with the department. Rebate claims for taxes or
4 rent paid during calendar year 1977 shall be accepted by the
5 Secretary of Revenue if filed with the department on or before
6 the thirtieth day of April 1979. Only one claimant from a
7 homestead each year shall be entitled to the property tax or
8 rent rebate or energy cost rebate and inflation dividend. If two
9 or more persons are able to meet the qualifications for a
10 claimant, they may determine who the claimant shall be. If they
11 are unable to agree, the department shall determine to whom the
12 rebate and dividend is to be paid.
13 Section 8. Funds for Payment of Administrative Expenses and
14 Claims.--Expenses, salaries and other costs incurred in the
15 administration of this act including the energy cost rebates and
16 approved claims, other than energy cost rebates, shall be paid
17 from the State Lottery Fund established by the act of August 26,
18 1971 (P.L.351, No.91), known as the "State Lottery Law." In the
19 event that the total amount of administrative expenses and
20 claims exceeds the amount in such fund, in any one year, then
21 the amounts allowed as tax or rent rebates and inflation
22 dividends shall be reduced in the proportion that the amount of
23 such fund bears to the total amount of claims in such year. For
24 the purposes of this section, the amount in the State Lottery
25 Fund shall include the June 30 ending lottery fund balance plus
26 eighty per cent of projected lottery fund revenues after lottery
27 fund administrative expenses for the subsequent fiscal year.
28 Section 5. The initial payment of energy cost rebates shall
29 occur on July 1, 1984 for energy costs incurred in calendar year
30 1983.
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1 Section 6. This act shall take effect in 60 days.
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